Am I allowed to act as a trustee/director for MhIST?

You may not act as a trustee/director for MhIST if you meet any of the following criteria.

• You are not disqualified from acting as a charity trustee
• You have not been convicted of an offence involving deception or dishonesty (or any such conviction is legally regarded as spent)
• You have not been involved in tax fraud or other fraudulent behaviour including misrepresentation and/or identity theft
• You have not used arrangements notified under the Disclosure of Tax Avoidance Schemes (“DOTAS”) rules in Part 7 Finance Act 2004 in respect of which a reference number has been issued under section 311 of Finance Act 2004, where the arrangements featured charitable reliefs or which used a charity, and where your tax position has been adjusted by HMRC to wholly or partly remove the tax advantage generated by the arrangements and such adjustments have become final.
• You have not used tax arrangements which have been successfully counteracted under the general anti-abuse rules (see Part 5 of Finance Act 2013 or section 10 National Insurance Contributions Act 2014, as enacted or as amended from time to time) where such counteraction has become final.
• You have not been actively involved in designing and/or promoting tax avoidance schemes featuring charitable reliefs or which used a charity, and you are not:
  • a promoter named by HMRC under the Promoters of Tax Avoidance Schemes (POTAS) legislation in Part 5 of Finance Act 2014, or
  • a promoter of any tax arrangements designed or intended to obtain for any person a tax advantage and such tax advantage has successfully counteracted by HMRC under the general anti-abuse rule (see Part 5 of Finance Act 2013 and section 10 National Insurance Contributions Act 2014 as enacted or as amended from time to time) and such counteraction has become final, or
  • a promoter of arrangements notified under DOTAS, in respect of which a reference number has been issued under section 311 of Finance Act 2004, and the tax position of all or any of the users of the arrangements has been adjusted by HMRC to wholly or partly remove the tax advantage generated by the arrangements and such adjustments have become final
• You are not an undischarged bankrupt
• You have not made compositions or arrangements with your creditors from which you have not been discharged
• You have not been removed from serving as a charity trustee, or been stopped from acting in a management position within a charity
• You have not been disqualified from serving as a company director

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