Your charity is deregistered when it is removed from the register held by the Charities Services.
There are several reasons a charity may be deregistered. The reason will determine:
- the date of deregistration
- the tax treatment of the charity from this date
- if you need to pay income tax and meet other tax obligations.
A charity can be deregistered from the Charities Register by:
- voluntary deregistration by you
- deregistration by Charities Services.
Paying income tax
When a charity is deregistered it must pay income tax unless it qualifies for another tax exemption. Depending on why your charity was deregistered will determine when income tax will apply.
If the charity:
- Has always complied with its rules held on the Charities register, tax will apply from the later of the date it is deregistered, or all appeals or court proceedings are final or exhausted.
- Stopped complying with its rules held on the Charities register, tax will apply from the date it stopped complying.
- Never complied with its rules held on the Charities register, tax will apply as if it was never a registered charity.
- Was not registered with Charities services and did not meet the requirements of its tax exemption, tax will apply from the date it ceased to meet its requirements.