We issued a bulletin in February alerting you to a change in HMRC’s guidance around ‘authorised signatory’. We raised this with HMRC and explained that the guidance is confusing and raises a number of practical challenges in its application. Following our intervention, HMRC responded very quickly and have now updated the guidance to confirm that this only relates to charity trust and estates tax returns. As many charities are constituted as trusts we intend to ensure that the new wording has no further complications.