HMRC Form ChV1 is the postal variations form UK charities and Community Amateur Sports Clubs use to tell HM Revenue and Customs about changes to their registered details — contact information, authorised officials, responsible persons, nominees, bank accounts, and the charity’s own name or governing document.1GOV.UK. How to Complete ChV1 HMRC Charities Variations Form To complete it, fill in only the sections that apply to your change, have two existing officials sign the declaration, and post it to HMRC’s Charities team at BX9 1BU.
When You Have to Use the Postal Form
Most changes can go through HMRC’s online service inside your HMRC account, which is usually faster because there’s no postal transit and no manual data entry at HMRC’s end. The paper ChV1 becomes mandatory in one situation: when any person you are naming on the form does not have a National Insurance number.2GOV.UK. Change a Charity’s Details
If that applies, download the interactive PDF from GOV.UK, complete it on screen, then print and sign it. Don’t submit a handwritten version when the fillable PDF is available; typed entries reduce processing errors.
Changes the Form Covers
The ChV1 handles four main categories of change:2GOV.UK. Change a Charity’s Details
- Contact details — a new correspondence address, phone number, or email. If your charity is a company, a change to the registered office address goes here too.
- Authorised officials and responsible persons — adding, removing, or amending the details of people who handle the charity’s tax affairs.
- Nominees and collection agents — outside tax agents appointed to claim tax on the charity’s behalf.
- Bank or building society account — sort code and account number for Gift Aid repayments and other refunds.
Other changes go in the “any other changes” box (section 55): the charity’s name, minor governing document amendments, or a change of accounting period.1GOV.UK. How to Complete ChV1 HMRC Charities Variations Form
The Three Roles the Form Asks About
Before you start on the personnel sections, it helps to know which role you’re reporting, because each has its own section.
An authorised official is someone from within the charity who manages its tax affairs — claiming Gift Aid, filing returns, and contacting HMRC directly. Only the authorised official can speak to HMRC about the charity’s tax matters.3GOV.UK. Who Can Run Your Charity’s Finances
A responsible person is another individual within the charity whose details HMRC holds on file. They may co-sign declarations and are subject to the same fit and proper persons test as authorised officials.4HM Revenue & Customs. Fit and Proper Persons Helpsheet and Declaration
A nominee is someone from outside the charity, often a tax agent or accountant, appointed to claim back tax on the charity’s behalf. Even when a nominee is involved, the charity still needs an internal authorised official who is ultimately responsible for its tax affairs.3GOV.UK. Who Can Run Your Charity’s Finances
When you name a new authorised official or responsible person, HMRC cross-checks their details to confirm they are fit and proper to manage charitable funds and tax reliefs. If HMRC has concerns, it will raise them before updating the record.
Completing the Form Section by Section
Complete only the sections that match your changes. Leave the rest blank.1GOV.UK. How to Complete ChV1 HMRC Charities Variations Form
Current Organisation Details (Section 5.1)
Start here whatever you’re changing. Enter your organisation’s name and HMRC Charities reference number in Box 2 — the alphanumeric code HMRC uses to identify your charity for tax purposes. Provide your current premises or office address as HMRC holds it in Box 5. If your charity is a company, this must be the registered office. These boxes must reflect the details HMRC already has on file, not the new details you’re about to report.
New Contact Details (Section 5.2)
If the correspondence address, phone, or email is changing, complete Boxes 6 and 7. Both must be filled in before you print the form.
Changes to the Charity Itself (Section 5.4)
Use this section for a change to the charity’s name or its official address. A name change requires copies of supporting documents, typically the amended governing document or Charity Commission confirmation. For an address change alone, just enter the new address.
Authorised Official Changes (Section 5.5)
To add a new authorised official, enter their full name, residential address, and National Insurance number. The new official signs in Box 20. Use the same section to update an existing official’s personal details, such as a new home address.
Responsible Person Changes (Section 5.6)
This mirrors section 5.5. Enter the responsible person’s full details; they sign in Box 29. Use this section too if you’re telling HMRC who your responsible persons are for the first time.
New Bank or Building Society Details (Section 5.7)
Provide the sort code and account number for the account HMRC should pay Gift Aid repayments and refunds into. Match your bank’s records exactly. A single wrong digit will delay repayments and may force you to resubmit.
Nominee and Collection Agency Details (Section 5.8)
To appoint or change a nominee or collection agency, enter the organisation or individual’s name (Box 36), a contact person within that organisation (Box 37), and the collection agency reference if applicable (Box 38). The people authorised to deal with HMRC sign in Box 45.
Officials Who Have Ceased to Act (Section 5.9)
List anyone — authorised officials, responsible persons, or nominees — who has stopped acting for the organisation. This is where charities most often slip: they add the new person and forget to remove the old one, leaving HMRC’s records out of date and creating confusion about who holds authority.
Any Other Changes (Section 5.10)
Box 55 covers anything that doesn’t fit elsewhere: changes to managers not already covered on the form, minor governing document amendments, or a change of accounting period. If all the officials previously known to HMRC have changed at once, explain the circumstances here.
Declaration (Section 5.11)
The declaration must be signed by two people from within the organisation, each holding the role of authorised official or responsible person, who were in post before the changes being reported. This trips people up: signatures from newly appointed people alone will not satisfy it. If your charity is replacing all existing officials simultaneously, explain in section 55 why the usual signatories are no longer available.
Where to Post It
Send the signed form and any supporting documents to:
Charities, Savings and International 2
HM Revenue and Customs
BX9 1BU
United Kingdom
No street or PO box is needed; the postcode alone routes the letter.5GOV.UK. Charities and Community Amateur Sports Clubs – Enquiries Write your HMRC Charities reference number on the covering letter or prominently on the form so the team can match it to your record. If HMRC needs original supporting documents, such as a revised governing document for a name change, include them with the form rather than sending them separately.
Tell the Charity Commission Separately
Filing the ChV1 does not update the Charity Commission’s records. If your charity is registered with the Commission, report the changes to both bodies. The Commission has its own online process for name, contact details, trustees, governing document, and operational changes.6GOV.UK. Reporting Changes to Your Charity’s Details Mismatched records can trigger queries from either regulator.
After You Submit
HMRC will update its records and send written confirmation. Processing times aren’t formally published, so expect variation. Routine changes such as a new address tend to be processed faster than changes involving new officials, which require fit and proper persons checks. Turnaround stretches further around the end of the tax year.
Your old details stay on file until HMRC confirms the update. If you’re changing bank details, Gift Aid repayments will keep going to the previous account until the new details are processed, so keep that account open in the meantime. If you’re replacing an authorised official, the outgoing official remains HMRC’s point of contact until the change takes effect; the incoming official cannot deal with HMRC on the charity’s behalf until the record is updated.