Not at all. I am wondering about the 240 staff waiting to pick up the phone at the HMRC call centre while the steady trickle of applications comes through. If they receive a telephone call from a charity that says that it is a company limited by guarantee, does that charity need to provide extra evidence that it is also a trade, profession or vocation? I doubt very much that a normal business would have to provide that evidence. Its simple existence as a start-up would be sufficient. Is there a separate burden that would fall upon a charity if it disclosed its charitable status that would not necessarily fall on a for-profit company? It is a genuine question.