Guidance and regulation

Submit individual Gift Aid donations, aggregated donations and claims for sponsored events using Charities Online.

• From: HM Revenue & Customs
• Updated: 4 July 2019

Guidance for charity trustees about serious incidents: how to spot them and how to report.

• From: The Charity Commission
• Updated: 14 June 2019

Find out about the types of fundraising donations that charities and community amateur sports clubs (CASCs) can and cannot claim Gift Aid on.

• From: HM Revenue & Customs
• Updated: 22 October 2019

Find out how to submit a claim for tax repayments using online forms and databases.

• From: HM Revenue & Customs
• Updated: 7 October 2022

The Charities SORP provides guidance to preparers of charity accounts. The SORP provides recommendations and requirements setting out how to prepare ‘true and fair’ accounts in accordance with UK accounting standards. The SO…

• From: The Charity Commission
• Updated: 1 April 2013

Find out how to make sure that your charity’s money is safe, properly used and accounted for.

• From: The Charity Commission
• Updated: 2 November 2020

Samples showing the layout and format of trustees’ annual reports and accounts under SORP 2005. For samples under SORP FRSSE and SORP FRS 102, see detail below.

• From: The Charity Commission
• Updated: 23 May 2013

Directions and guidance the examiner must follow and the role and responsibility of independent examiners when examining the accounts of a charity.

• From: The Charity Commission
• Updated: 14 July 2021

How charities and CASCs can make written, verbal and online declarations and what information to include.

• From: HM Revenue & Customs
• Updated: 20 January 2016

Find out how to pay less tax as a charity and when to set up a subsidiary trading company.

• From: HM Revenue & Customs and 1 others
• Updated: 6 June 2019

Find out if you can get a refund on goods and services under a VAT Refund Scheme if you’re a charity.

• From: HM Revenue & Customs
• Updated: 18 December 2023

Find how to claim top-up payments on small donations up to £30 if you’re a charity or community amateur sports club (CASC).

• From: HM Revenue & Customs
• Updated: 17 February 2020

Find out when and how charities can engage in trading to raise funds and how to apply income on trading profits.

• From: The Charity Commission
• Updated: 24 February 2016

How your charity or not-for-profit organisation can check if a fundraising event qualifies for VAT exemption.

• From: HM Revenue & Customs
• Updated: 31 December 2020

How to register a charity for tax, your obligations, and any reliefs or exemptions available.

• From: HM Revenue & Customs
• Updated: 27 March 2024

Advice for charities that are facing financial difficulties and how charities can reduce the risk of insolvency.

• From: The Charity Commission
• Updated: 14 June 2023

When charities can trade, tax rules and when to trade through a separate company.

• From: The Charity Commission
• Updated: 23 May 2013

Guidance explains what independent examination involves, how to select an independent examiner for your charity and what you need to do to prepare for an independent examination.

• From: The Charity Commission
• Updated: 14 July 2021

How to set a reserves policy for your charity and report on its reserves in your trustees’ annual report.

• From: The Charity Commission
• Updated: 10 May 2013

Guidance for trustees of charities, directors of corporate charities, any employees of a charity and volunteers claiming tax reliefs.

• From: HM Revenue & Customs
• Updated: 9 March 2017