Open consultation

Consultation on financial thresholds in charity law

Published 3 April 2025

Applies to England and Wales

Introduction

Summary of financial thresholds

Charity law aims to proportionately regulate charities of all sizes in order to maintain public trust and confidence in the sector, as well as allowing charities to have flexibility and autonomy in how they are run. Larger charities deal with greater sums of public money, therefore the potential impact of misuse is greater, and they are therefore more strictly regulated. Smaller charities often do not have the resources to deal with large administrative costs or burdens.

To maintain this balance for the vast range of charities in the sector, charity law sets out various financial thresholds, which dictate the level of regulation that applies to charities, such as registration, various forms of financial accounts and reports, and independent examination or auditing for those accounts and reports. The financial thresholds that apply in charity law fall into 5 broad categories:

• Registration
• Reporting and accounting
• Fundraising
• Other charity regulation thresholds
• Inserted/Amended by the Charities Act 2022

Reason for consulting

This consultation seeks views on the level at which we should set financial thresholds for charities.

The Law Commission’s 2017 report ‘Technical Issues in Charity Law’ recommended that the government periodically review all financial thresholds in the Charities Act 2011 (“the 2011 Act”) with a view to increasing them in line with inflation. The government accepted this recommendation, and committed to conducting a review at least every 10 years, subject to resources.

DCMS is seeking views, in particular from charities and industry experts, on all existing financial thresholds in charity law. This consultation considers the thresholds in the 2011 Act (and related secondary legislation) and those relating to professional fundraising in the Charities Act 1992 (“the 1992 Act”). Gift Aid thresholds, which are contained in the Income Tax Act 2007 and Corporation Tax Act 2010, are not in scope of this consultation as they are provided under tax law, not charity law.

Reviewing the financial thresholds in charity law ensures that charities continue to be sufficiently transparent and accountable, and ensures that the regulator, the Charity Commission for England and Wales (the Charity Commission), has appropriate oversight of the sector in order to do its job effectively. A sufficiently well-regulated sector means the public continue to trust that their donations to charities are being used effectively for the benefit of the public.

The government’s growth mission also aims to provide a better regulatory landscape, to help organisations thrive. In January 2025, the Chancellor of the Exchequer encouraged regulators to take clear, consistent and balanced actions to drive growth. The regulatory landscape must be proportionate and reduce unnecessary administrative burdens on charities where possible, particularly for small organisations. As time goes by, inflationary increases mean that more small organisations are caught by additional layers of regulation where they were not captured previously.

This consultation applies to the law of England and Wales, as charity law is devolved in Northern Ireland and Scotland.

Legal framework

The 2011 Act gives the Secretary of State for DCMS powers to vary or set most financial thresholds by secondary legislation. The Secretary of State for DCMS also has powers to vary financial thresholds set out in the 1992 Act.

Consultation approach

Data

The data used to calculate the number of charities who are within scope of each threshold is based on the Charity Commission’s register. This data was accessed on 12 December 2024.

The data used to see how the number of charities in scope of a threshold has changed over time is based on the Charity Commission’s historic data from charities’ annual returns. For thresholds which were last updated in 2012 or earlier, we have used data from charities’ 2012 annual returns, which is the earliest data that can be accessed in full. Some thresholds were set before then, but this data provides a good indication of whether the number of charities in scope of a threshold has changed significantly over the last decade since the 2011 Act, which consolidated all of the thresholds.

Inflation

Inflation is calculated according to the Consumer Price Index with Housing (CPIH), from the year that each threshold was last updated, to September 2024. CPIH has been used as it is the most comprehensive measure of inflation. However, we would welcome feedback as part of the consultation responses on whether another measure would be more appropriate.

The proposed thresholds are rounded up/down in the following ways:

• for thresholds under £500, to the nearest £5
• for thresholds between £500 and £2,000, to the nearest £500, e.g. £800 is rounded up to £1,000
• for thresholds between £2,000 and £100,000, to the nearest £10,000, e.g. £11,000 is rounded down to £10,000
• for thresholds between £100,000 and £1,000,000, to the nearest £100,000
• for thresholds over £1million, to the nearest £500,000

Principles

Based on the Law Commission’s recommendation, this consultation will consider inflationary increases to thresholds. The Law Commission also recommended that the government should take the opportunity to consider whether the thresholds should be changed for other reasons, such as for consistency with financial thresholds in other areas of law, such as company law.

In addition, DCMS is mindful not to make changes unnecessarily or to create a regulatory regime that is inconsistent or difficult for the sector to follow. Adjusting financial thresholds is a balance between keeping thresholds up to date and maintaining a simple and consistent regime, as well as avoiding unnecessary costs caused by a transition to an amended regime.

In analysing the responses to this consultation and coming to a recommendation on whether to increase each threshold, DCMS will therefore take the following principles into consideration:

• Alignment between thresholds - if thresholds can be increased or maintained to align with other relevant thresholds in charity law, or company law, we will consider the desirability of doing so. We will also consider the impacts of thresholds differing from those in Scotland and Northern Ireland
• Implications for the Charity Commission - changing systems or processes, and updating the relevant guidance, requires time and resources on behalf of the Charity Commission. This will be considered alongside the benefit of any changes
• Practical impact - changing some thresholds may have negligible impact. We will not propose amending a threshold purely for the sake of it
• Accountability - it is important that the government, the Charity Commission, the sector and the public have access to transparent data on the sector and we will consider this in our proposals
• Data - the Charity Commission uses the financial data from charities’ accounts and returns directly in regulating charities, to identify whether they are using funds correctly or whether there is any misuse of charity property. The data is also used by wider government to understand the risks, funding needs and capacity within the sector; and is used by charities and sector bodies themselves. We will therefore consider the risks of reducing the availability and quality of data alongside the potential cost savings of increasing each threshold

Options

The consultation considers up to three options for each threshold, detailed below. For some of the thresholds, there is a clear recommended option, which we have indicated, based on the existing data and the principles detailed above. However, for other thresholds, we are seeking evidence and opinions on all of the options, in order to make a fully informed recommendation, and so we have not made an initial recommendation.

Decreasing thresholds is not within the scope of this consultation.

Option A: do nothing - keep the threshold at its current level

For the majority of thresholds, option A means that the greatest number of charities are kept in scope of each threshold.

As inflation and charity income have generally increased (by different amounts) since the thresholds were set, keeping the thresholds at their current level means that more charities are subject to a higher level of scrutiny and reporting requirements than intended when the thresholds were set. This increases the administrative burden and costs for charities, which can have a particular impact on smaller charities. However, keeping thresholds at their current level ensures more charities provide data to the Charity Commission, keeping the sector transparent and accountable to the public, which in turn helps to maintain trust and confidence in charities, which the sector relies on to help with its fundraising efforts.

Option B: raise the threshold in line with CPIH inflation

In the Law Commission report, Lord Hodgson and the Charity Law Association noted that specific monetary thresholds face the challenge of ‘declining value’.

Option B has been calculated using the CPIH index, to take account of the higher costs of consumer goods and services since the thresholds were set. It is, in most cases, the most deregulatory option. It provides the highest potential savings to charities as fewer charities would fall in scope of the regulatory requirements.

It also means, however, that fewer charities are subject to a higher level of transparency or scrutiny and that the Charity Commission may lose useful data and oversight of parts of the sector. The risks associated with this are set out for specific thresholds.

Option C: partial increase

This option presents an alternative to an inflationary uplift, while still uplifting the threshold by about 20% from its baseline. Data from the Charity Commission shows that not all charities have seen their income increase at the same rate as inflation, and this is particularly the case for smaller charities. Furthermore, there are concerns about the loss of data for, and scrutiny by, the Charity Commission if an inflationary uplift to the thresholds were to be implemented.

Therefore this option aims to represent the fact that charity income has not always kept pace with inflation, but that raising thresholds may reduce the burden on smaller charities, while still ensuring a proportionate level of transparency, data and regulation of the sector.

We have not included an option C for certain thresholds where the gap between options A and B is small and there is no simple rounded number to include as a middle option between the two (for example, threshold 1).

Introductory questions

Question 1

Commitment to review Q1: Do you have any views on the government’s commitment to review financial thresholds at least every 10 years?^

Question 2

Consultation principles

Q2: Do you have any comments about the principles or options considered in this consultation?^

Registration thresholds

An important part of effective regulation of the charity sector is to keep a register of charities. The concept of an income threshold, above which charities are mandated to join the register, has been a key feature of charity law for many years. As the independent regulator of the charity sector for England and Wales, the Charity Commission is responsible for maintaining the register of charities. The register currently contains approximately 184,000 charities.

The following charities are not currently registered with the Charity Commission:

• charities with an income of less than £5,000 per year
• exempt charities - these charities are usually regulated by another body that is also their ‘principal regulator’ under charity law
• excepted charities with an income which is £100,000 or less per year

Charities that fail to register, and do not fall within one of these excluded groups, are in breach of their legal obligations. However, this does not mean that they are not a charity.

To note, the thresholds in this section do not include Charitable Incorporated Organisations (CIOs) in their considerations. CIOs are only constituted, regardless of income, once they are registered with the Charity Commission, and so all CIOs are registered.

Because of the benefits to public trust and transparency of charity registration, we are recommending retaining these registration thresholds at their current level. Therefore, this consultation will not ask a question on each individual threshold in this group, rather it will invite questions at the end of this section. Feel free to answer in respect of this group, or in relation to an individual threshold.

Threshold 1 - registration for charities

Threshold	The gross income threshold under which a charity is not required to register with the Charity Commission.
Legislation	The 2011 Act - section 30(2)(d)
Set/updated	Updated in 2006
Option A - Current level	£5,000 - recommended
Option B - Inflationary increase	£10,000 (CPIH inflation of 61.6%, rounded from £8,081.11)
Option C - Other	N/A
Charities in scope	• Option A - We are unable to estimate the total number of charities which have an income under £5,000 because most are not registered. Approximately 55,000 registered charities have an income under £5,000. • Option B - 17,000 charities have an income between £5,000 and £10,000 and would therefore fall below this increased threshold. • Option C - N/A

Under section 32(2)(b) of the 2011 Act, any change to this threshold may only be made to update the threshold in line with inflation, and/or to reduce the amount of charities that are required to register.^{[footnote 1]}

Keeping the registration threshold at £5,000 (Option A) means that over time, an increasing number of charities will be required to register with the Charity Commission. Registration with the Charity Commission provides a number of benefits including providing a registered charity number, which gives access to certain grants and encourages more donations. Registered charities can also access discounted rates and tax reliefs, and can apply for charity banking services. Having a registered charity number is a clear marker to the public that the charity has been found to be pursuing a wholly charitable purpose and is working for the public benefit, which increases public trust and confidence.

There is anecdotal evidence that charities often prefer to be registered. In recent years there has been an increase in the number of charities incorporating as CIOs (which do not exist until registered with the Charity Commission). In 2023/24, three quarters of registration applications made to the Charity Commission were for CIOs, many of which had an income of below £5,000.

However, registration and its subsequent associated requirements take time and effort and the administrative burden can be significant, particularly for small organisations. Even if the threshold were raised, registered charities cannot currently voluntarily deregister, and the Charity Commission can only remove charities from the register if it no longer considers an institution a charity, or the charity has ceased to operate or exist.

There would be a greater number of new charities that would no longer be obliged to register with the Charity Commission (subject to such new charities not being CIOs). However, evidence from after the implementation of the 2011 Act, which enabled CIOs to be constituted, suggests that charities are increasingly choosing to register as CIOs, which would allow them to retain the benefits of registration despite the threshold increase. According to data from the Charity Register, between 2021 and 2025, the number of CIOs increased consistently from 22,500 up to 35,700.

Raising the threshold would require significant changes to the Charity Commission’s registration systems. This change would take significant time and resources, and would not be achievable without significant additional government funding.

Therefore, given the significant benefits of registration to charities, and the high costs associated with raising the threshold, we have ruled out raising the threshold at this time.

Recommendation - Option A, to keep the threshold at £5,000.

Threshold 2 - registration for excepted charities

Threshold	the threshold above which charities are required to register regardless of any secondary legislation or order of the Charity Commission excepting charities from registration.
Legislation	the 2011 Act - section 30(2)(b)&(c)
Set/updated	Set in 2006
Option A - Current level	£100,000 - recommended
Option B - Inflationary increase	N/A - increasing the threshold is not possible under current legislation
Option C - Other	N/A - increasing the threshold is not possible under current legislation
Charities in scope	The Charity Commission estimates that there are currently 80,000 excepted charities, this includes around 30,000 churches, which will lose excepted status in 2031.

Some charities are “excepted” from registration with the Charity Commission, either by secondary legislation or by an order made by the Charity Commission. Charities can either be permanently or temporarily excepted. Since 2009, the Charity Commission is no longer able to except additional charities. Examples of excepted charities include:

• churches and chapels belonging to some Christian denominations
• charities that provide premises for some types of schools
• Scout and Guide groups
• charitable service funds of the armed forces
• student unions

An excepted charity does not need to register or submit annual returns, although the Charity Commission still regulates these charities. However, if an excepted charity’s gross income is above £100,000, it is required to register.

In 2021, the then Secretary of State extended the date by which temporarily excepted Christian denomination churches and chapels (with incomes below £100,000) must be registered with the Charity Commission to 31 March 2031. The Charity Commission is currently in the process of registering these charities by this deadline, with voluntary registration now open.

Under section 32(2)(a), any change to this threshold may only be made with a view to increasing the number of charities registered with the Charity Commission. Increasing the threshold is therefore not in keeping with this.

Recommendation - Option A, to keep the threshold at £100,000.

Threshold 3 - statement in official publications

Threshold	the threshold above which charities are required to state that they are a registered charity in all official publications
Legislation	The 2011 Act - section 39(1)
Set/updated	Set in 1995
Option A - Current level	£10,000 - recommended
Option B - Inflationary increase	£20,000 (CPIH inflation at 97.8%, rounded from £19,777.78)
Option C - Other	N/A
Charities in scope	• When set/2012 - 84,100 charities (55.7% of registered charities) • Option A - 98,200 charities (57.6% of registered charities) • Option B - 78,200 charities (45.8% of registered charities)

As a transparency and anti-fraud measure, registered charities with an income above £10,000 must state that they are registered in all:

• notices, advertisements and other documents issued by or on behalf of the charity and soliciting money or other property for the benefit of the charity
• bills of exchange, promissory notes, endorsements, cheques and orders for money or goods purporting to be signed on behalf of the charity
• bills rendered by it and in all its invoices, receipts and letters of credit

The current level of £10,000 (Option A) is aligned with threshold 4 (annual return). Keeping these thresholds aligned creates a consistent regulatory landscape that is easier for charities to navigate.

Increasing this threshold in line with inflation (Option B) would mean that 20,000 charities would fall out of scope. It also significantly reduces the proportion of charities in scope compared to when the threshold was set.

The benefit of increasing the threshold would be negligible as the cost/resource impact of adding registered charity status to notices, advertisements and invoices is low. Charities are also very familiar with this threshold as it has been in place for nearly 30 years. The benefits to public trust in charities therefore outweighs any cost benefit to charities from raising this threshold.

Recommendation - Option A, to keep the threshold at £10,000.

Question 3

Thresholds 1-3: thresholds relating to registration of charities

1A: Should these thresholds (Thresholds 1-3) be maintained at this time?

• Yes (Option A)
• No (Option B)

1B: Please explain why this is your preferred option^

Reporting and accounting thresholds

Annual reports and accounts are one of the major ways in which the sector achieves transparency and accountability. Sharing this information allows people to scrutinise the work and financial health of charities, and allows the sector to demonstrate the value it adds and benefits it delivers.

All charities must prepare accounts, regardless of whether or not they are registered with the Charity Commission. The thresholds we are examining here apply to all charities except for exempt charities, per section 136 of the 2011 Act; and charitable companies, which must comply with company law requirements regardless of their gross annual income (and are therefore excluded from the following requirements by section 135 of the 2011 Act).

The Charities Statement of Recommended Practice (SORP)

All charities preparing accruals accounts are expected to do so in compliance with the relevant sections of the appropriate SORP, usually the Charities SORP.

The Charities SORP provides guidance to preparers of charity accounts, and recommendations and requirements setting out how to prepare ‘true and fair’ accounts in accordance with UK accounting standards. The Joint SORP-Making Body is currently drafting an updated SORP to come into effect on and after 1st January 2026. This body is made up of the Charity Commission for England and Wales, the Office of the Scottish Charity Regulator, and the Charity Commission for Northern Ireland.

Proposed changes to these thresholds will be considered in line with the stated drafting aims of the Joint SORP-Making Body – encouraging accuracy and consistency; serving the needs of donors and the public; simplicity; and proportionality.

Threshold 4 - annual return

Threshold	The gross annual income threshold above which registered charities are required to prepare an annual return
Legislation	The 2011 Act - section 169(2)
Set/updated	Set in 1995
Option A - Current level	£10,000 - recommended
Option B - Inflationary increase	£20,000 (CPIH inflation of 103.8% rounded from £20,381.68)
Option C - Other	N/A
Charities in scope	• When set/2012 - 84,100 charities (55.7% of registered charities) • Option A - 98,200 charities (57.6% of registered charities) • Option B - 78,200 charities (45.8% of registered charities)

All registered charities with an income over £10,000 must prepare an annual return and submit it to the Charity Commission. Charities with incomes under £10,000 are asked to report their overall income and spending, to confirm that a full annual return is not required. All CIOs, regardless of annual income, must prepare and submit an annual return per the 2011 Act.

The annual return contains basic questions such as charity income and spending, payments to trustees and employee salaries over £60,000, as well as other general financial information. The annual return form and Charity Commission guidance ensures that the Charity Commission can display all of the basic information about a charity on their online register, which improves transparency and therefore increases public trust. The Charity Commission uses the financial data from charities’ returns to identify whether they are using funds correctly or whether there may be misuse of charity property. At an aggregate level the Charity Commission uses the data to proactively identify themes and trends, and assess potential risks to charities, for example, seeking to understand the scale of impact of the cost-of-living crisis on charities.

Raising this threshold by the level of CPIH inflation (Option B) would result in 20,000 fewer charities being required to prepare an annual return than are required now, and would reduce the proportion of charities in scope compared to when the threshold was set. This would result in a significant loss of data on small charities.

The time it takes a charity to prepare an annual return will vary depending on the size of the charity, but is estimated to be a minimal cost to charities as the information is already needed for the preparation of the charity’s annual report and accounts. Therefore, removing this requirement would not materially reduce bureaucracy for individual charities. Furthermore, the data provided to the Charity Commission, as well as the transparency it provides to the public, is invaluable for supporting the sector.

To maintain a simple regulatory framework, there is a benefit to keeping this threshold aligned with the income threshold at which charities must state that they are a charity in official publications (threshold 3). Having thresholds aligned at the same level helps charities more easily understand the transparency and accounting requirements they are under.

Recommendation - Option A, to keep the threshold at £10,000

Question 4

Threshold 4 - the gross annual income threshold above which registered charities are required to prepare an annual return

4A: Should the threshold remain at £10,000?^

• Yes, it should remain at £10,000 (Option A)
• No, increase the threshold in line with inflation to £20,000 (Option B)
• None of the above

4B: Please explain why this is your preferred option^

Threshold 5 - annual reports

Threshold	The gross annual income threshold over which a copy of charity annual reports and annual accounts must be sent to the Charity Commission.
Legislation	The 2011 Act - section 163(1)&(2), section 164
Set/updated	Set in 2009
Option A - Current level	£25,000 - recommended
Option B - Inflationary increase	£40,000 (CPIH inflation of 50.2% rounded from £37,542.18)
Option C - Other	£30,000
Charities in scope	• When set/2012 - 58,800 (35.3% of registered charities) • Option A - 71,300 (41.8% of registered charities) • Option B - 60,300 (35.4% of registered charities) • Option C - 67,100 (39.3% of registered charities)

In accordance with section 162 of the 2011 Act, all registered charities must prepare an annual report setting out the charity’s performance over the year.

For charities with an income over £25,000, annual reports must be submitted to the Charity Commission in accordance with section 163(1). All CIOs, regardless of annual income, must prepare an annual report and submit it to the Charity Commission. Excepted and exempt charities are not required to submit an Annual Report.

All registered and excepted charities, regardless of income, must submit their annual report to the Charity Commission if requested by the Charity Commission.

Where charities are required to submit an annual report, they are also required to submit their accounts and auditor’s or examiner’s report, under section 164.

Data from charities’ annual reports and accounts is used by the Charity Commission, government, and sector bodies to better understand and regulate the sector. The 2022 Charity transparency data research report showed that transparency of charities’ financial data, and the ability to easily access that information in a simple format, can play an important role in raising public trust in charities.

Raising the threshold (Options B or C), would result in 11,000 or 4,000 fewer charities respectively being required to send a copy of their annual report and accounts to the Charity Commission. However, registered charities under this threshold are still required to prepare an annual report and annual accounts (but they do not have to share it with the Charity Commission), and so raising the threshold (Options B or C) would not result in significant cost savings or materially reduce the administrative burden on charities; it would make it more difficult for the Charity Commission to scrutinise smaller charities’ reports and accounts without manually requesting them; and make it more difficult for the public to access individual small charities’ reports and accounts.

Given the minimal benefits of increasing the threshold, but the potentially significant loss of data and public trust, we are therefore recommending Option A.

Recommendation - Option A, to keep the threshold at £25,000

Question 5

Threshold 5 - the gross annual income threshold over which a copy of charity annual reports must be sent to the Charity Commission.

5A: Should the threshold remain at £25,000?^

• Yes, it should remain at £25,000 (Option A)
• No, increase the threshold in line with inflation to £40,000 (Option B)
• No, increase the threshold to £30,000 (Option C)
• None of the above

5B: Please explain why this is your preferred option^

Threshold 6 - independent examination requirements

Threshold	The gross annual income threshold over which charity accounts must be examined by an independent examiner.
Legislation	The 2011 Act - section 145(1)
Set/updated	Set in 2009
Option A - Current level	£25,000
Option B - Inflationary increase	£40,000 (CPIH inflation of 50.2% rounded from £37,542.18)
Option C - Other	£30,000
Charities in scope	• When set/2012 - 58,800 (35.3% of registered charities) • Option A - 71,300 (41.8% of registered charities) • Option B - 60,300 (35.4% of registered charities) • Option C - 67,100 (39.3% of registered charities)

Registered charities, including CIOs, that are not required to have their accounts audited by a statutory auditor or other appointed auditor, but do have an annual gross income of over £25,000, are required to have their accounts examined by an independent examiner.

This independent examiner must be an independent person who the charity’s trustees judge to have the ability and experience to competently examine the accounts.^{[footnote 2]} Charities with an income over £250,000 are required to appoint a professionally qualified independent examiner (threshold 7). Charities can also still choose to have their accounts audited by a statutory auditor, as set out in the 2011 Act. Independent examination of charity accounts provides a level of assurance, which can help to improve public trust in charities.

Raising the threshold for independent examination (Options B or C), would result in either 11,000 or 4,000 fewer charities respectively being required to have their accounts examined by an independent examiner. It would bring the proportion of charities in scope of this threshold closer to the level that it was in 2012.

The cost of an independent examination is hard to put a definitive figure on, as the cost varies depending on the size of the charity, and some examiners offer their services pro-bono. However, costs can reach into the thousands. In our Impact Assessment, we have estimated the cost of using an independent examiner at £700 per charity. Increasing this threshold (Option B or C) could remove these costs for smaller charities which would fall below the new threshold. Under Option B we estimate annual savings of £9.5 million to charities, and under Option C we estimate annual savings of £3.6 million to charities.

However, increasing the independent examination threshold would mean a reduced level of scrutiny on these charities, as the Charity Commission would have no independent verification of these charities’ accounts. The Charity Commission relies on the independent examination and auditing of annual charity accounts to ensure that charities are following good financial practices and using public donations for charitable purposes in the public benefit, which also enhances public trust and confidence. Without this verification, there is a risk that the Charity Commission is not able to identify abuse and wrongdoing in the sector as quickly or easily, impacting the Charity Commission’s ability to effectively regulate the sector. For example, Independent examiners have a duty to report matters of material significance (MOMS), for example - fraud, money laundering or inadequate financial controls, that they identify in the course of their scrutiny. These declarations are important for identifying misuse of funds and wrongdoing in charities. Raising the threshold would result in fewer charities’ accounts being subject to such scrutiny.

To maintain a simple regulatory framework, there is a benefit to keeping this threshold aligned with the threshold for submitting annual reports and accounts (threshold 5). Having thresholds aligned at the same level helps charities more easily understand the accounting requirements they are under. This will be taken into account as a significant factor when making a final recommendation on this threshold.

Question 6

Threshold 6 - the gross annual income threshold over which charity accounts must be examined by an independent examiner.

6A: Which option do you think the threshold should be set at? ^

• Keep the threshold at £25,000 (Option A)
• Raise the threshold in line with inflation to £40,000 (Option B)
• Raise the threshold to £30,000 (Option C)
• None of the above

6B: Please explain why this is your preferred option^

6C: Do you have any specific comments or evidence about the cost and availability of independent examiners?^

Threshold 7 - qualification requirements for independent examiners

Threshold	The gross annual income threshold over which certain qualification requirements to be an independent examiner apply.
Legislation	The 2011 Act - section 145(3)
Set/updated	Set in 2006
Option A - Current level	£250,000
Option B - Inflationary increase	£400,000 (CPIH inflation of 61.6% rounded from £404,055.69)
Option C - Other	£300,000
Charities in scope	• When set/2012 - 16,700 (10.1% of registered charities) • Option A - 22,500 (13.2% of registered charities) • Option B - 16,400 (9.6% of registered charities) • Option C - 20,000 (11.3% of registered charities)

If a charity’s gross income is over £250,000 but below £1,000,000, and the charity trustees opt to have the accounts of the charity independently examined as opposed to audited, the examiner must be:

• independent of the charity, and either
• a Fellow of the Association of Charity Independent Examiners, or
• a member of one of the 12 bodies listed in section 145(4) of the 2011 Act.

This ensures that independent examiners have the professional skills and knowledge required to review more complex accounts.

The Secretary of State has the power to add or remove bodies from the list in the 2011 Act via secondary legislation, based on an assessment of their suitability. The last time the list was updated was in 2011.

As discussed under threshold 6, the cost of an independent examiner is variable. We have estimated the cost of using a qualified independent examiner at £3,300 per charity. Under Option B 6,000 charities could choose to hire a non-qualified independent examiner, which would lead to an estimated £19 million in annual savings to the sector. Under Option C 2,500 charities could choose to hire a non-qualified independent examiner, which would represent approximately £8 million in annual savings to the sector, but maintain a higher level of scrutiny on 3,500 charities as compared to Option B.

Charities that fall under this threshold but have an income above £25,000 are still required to have their accounts examined by an independent examiner, which will continue to provide a proportionate level of scrutiny and assurance. However, professionally qualified independent examiners are more able to carry out analysis of larger, more complex charities’ accounts, and therefore provide greater assurance, and there is a risk to removing this level of scrutiny.

Raising the threshold would represent a reduction in the quality of independent scrutiny of medium-sized charities compared to the current level.

To maintain a simple regulatory framework, there is a benefit to keeping this threshold aligned with the account and statement threshold (threshold 8) so that all charities who are required to produce a full set of accounts are also required to have them independently examined by an individual with clear and evident qualifications. This will be taken into account as a significant factor when making a final recommendation on these thresholds.

Question 7

Threshold 7 - the gross annual income threshold over which certain qualification requirements to be an independent examiner apply.

7A: Which option do you think the threshold should be set at? ^

• Keep the threshold at £250,000 (Option A)
• Raise the threshold in line with inflation to £400,000 (Option B)
• Raise the threshold to £300,000 (Option C)
• None of the above

7B: Please explain why this is your preferred option^

7C: Do you have any specific comments or evidence about the cost or availability of qualified independent examiners who meet the criteria laid out in the 2011 Act?^

Threshold 8 - account and statement option for lower-income charities

Threshold	The gross annual income threshold over which a non-company charity must prepare accruals accounts instead of receipts and payments accounts
Legislation	The 2011 Act - section 133
Set/updated	Set in 2009
Option A - Current level	£250,000
Option B - Inflationary increase	£400,000 (CPIH inflation of 50.2% rounded from £375,421.82)
Option C - Other	£300,000
Charities in scope	• When set/2012 - 16,700 (10.1% of registered charities) • Current level (Option A) - 22,500 (13.2% of registered charities) • Option B - 16,400 (9.6% of registered charities) • Option C - 20,000 (11.3% of registered charities)

The accounting and reporting framework for charities is proportionate to their income, with more information required of larger charities than small ones. Under section 132(1) of the 2011 Act, charities (except for charitable companies and exempt charities) must prepare a statement of accounts annually. The information and format of these accounts are set out in law and can be amended by the government. These accounts must be prepared on an accruals basis, and are often referred to as accruals accounts.

However, to reduce bureaucracy for smaller charities, section 133 allows non-company charities with a gross income under £250,000 to choose to prepare simpler receipts and payments accounts and a statement of assets and liabilities. All charities that are structured as companies must prepare accruals accounts, under company law.

A full statement of SORP compliant accounts provides detailed information about a charity’s financial position, in a standardised format that can be easily compared. This helps to ensure larger charities are transparent in their use of charitable funds. However, they are more expensive and time consuming to prepare than a set of receipts and payments accounts and a statement of assets and liabilities.

Receipts and payments accounts provide less information. The form and contents of receipts and payments accounts cannot currently be mandated in law. This leads to the data being of variable quality and sometimes in unsuitable formats. For example, there are no set categories for income or expenditure - instead, charities determine their own categories, which makes it difficult to draw clear conclusions or to carry out any comparative analysis.

Some charities choose to prepare accruals accounts even if their income is below £250,000 and they are not legally required to do so.

The data that charities include in their annual returns comes from their accounts. Therefore, raising this threshold could have a knock-on impact on the quality of data provided by charities in their annual returns.

The issues with receipts and payments accounts could be mitigated by mandating the form and content of these accounts. However, this is not in scope of this consultation and in any case would not be possible without changes to primary legislation.

Keeping this threshold at its current level (Option A) ensures that the greatest number of charities are required to provide a higher level of detail in their accounts. The form of these accounts continues to be updated to follow best practice in accounting.

Under option B, 6,000 fewer charities would be required to prepare accruals accounts. Based on our estimate of the cost of completing accruals accounts, if the threshold were raised to £400,000 (Option B), this could represent up to £4.8 million in savings to the sector. This option also maintains the proportion of charities required to use an independent examiner in line with when the threshold was set. Under Option C, 2,500 fewer charities would be required to prepare accruals accounts, representing around £1.9 million in savings to the sector, but maintaining a higher level of scrutiny compared to Option B.

To maintain a simple regulatory framework, there is a benefit to keeping this threshold aligned with the qualification requirements for independent examiner threshold (threshold 7) so that all charities who are required to produce accruals accounts (rather than a receipts and payments account and statement of assets and liabilities) are also required to have them independently examined by an individual with an appropriate professional qualification.

This threshold is also linked to threshold 10, as the asset threshold applies to charities with incomes above this threshold. Any increase in this threshold would therefore apply to threshold 10 as well.

Question 8

Threshold 8 - the gross annual income threshold under which a charity may prepare receipts and payments accounts instead of accruals accounts

8A: Which option do you think the threshold should be set at? ^

• Keep the threshold at £250,000 (Option A)
• Raise the threshold in line with inflation to £400,000 (Option B)
• Raise the threshold to £300,000 (Option C)
• None of the above

8B: Please explain why this is your preferred option^

Threshold 9 - audit of accounts of larger charities (income)

Threshold	The gross annual income threshold over which a full audit is required.
Legislation	The 2011 Act - section 144(1)(a)
Set/updated	Set in 2015
Option A - Current level	£1,000,000
Option B - Inflationary increase	£1,500,000 (CPIH inflation of 33.0% rounded from £1,329,681.27)
Option C - Other	£1,200,000
Charities in scope	• When set - 7,000 (4.1% of registered charities) • Current level (Option A) - 8,600 (5.1% of registered charities) • Option B - 6,600 (3.9% of registered charities) • Option C - 7,700 (4.5% of registered charities)

Charities with a gross annual income over £1,000,000 must have their annual accounts audited by a person who, under section 144(2):

• is eligible for appointment as a statutory auditor under Part 42 of the Companies Act 2006, or;
• is a member of a body for the time being specified in regulations made under section 154(1)(a) and is under the rules of that body eligible for appointment as auditor of the charity^{[footnote 3]}

Some charities with an income below this threshold may still be required to have their accounts fully audited by their governing document. A full audit can also be a requirement of receipt of certain grants.

This threshold is significantly lower than that for private limited companies, which is £15m (set by the rules as to what qualifies as a small company, set out in section 382 of the Companies Act 2006), which was last updated in December 2024 to come into force on 6 April 2025. A lower threshold for charities is justified, as charities are held to a higher standard of transparency and are accountable to the public, as they exist for the public benefit and receive their income mostly from public donations. Private businesses on the other hand are only accountable to their shareholders and are designed to make profit. For these reasons we are not seeking to align this threshold with the private business threshold.

The cost of audit varies significantly depending on the size of the charity, but is higher than that of an independent examination. The 2024 Charity Audit Survey put the median cost of an audit for charities with an income of £1-2m at £9,600, up from £7,620 in 2019. Anecdotal evidence also suggests that availability of auditors is a concern. Completing an audit is also significantly more resource and time intensive for charities than the process needed to prepare for an independent examination. Increasing the threshold (option B or C) would therefore save charities time and money by reducing their regulatory burden.

Option B would result in 2,000 fewer charities being required to comply with audit requirements than at present. The estimated annual savings to these charities is approximately £15 million.

Option C would result in 900 fewer charities being required to comply with audit requirements than at present. The estimated annual savings to these charities would total approximately £7 million.

Raising the threshold would reduce the scrutiny and information available on charities with significant incomes (under option B, representing roughly 1.4% of the sector’s total income), as an audit is a more in depth scrutiny and verification of accounts than an independent examination.

It is worth noting that charities not required by law to undergo a full audit could still choose to have their accounts audited, as they may feel the higher level of scrutiny of an audit could help to retain public trust and confidence.

Question 9

Threshold 9 - the gross annual income threshold over which account auditing requirements apply.

9A: Which option do you think the threshold should be set at?^

• Keep the threshold at £1,000,000 (Option A)
• Raise the threshold in line with inflation to £1,500,000 (Option B)
• Raise the threshold to £1,200,000 (Option C)
• None of the above

9B: Please explain why this is your preferred option.^

9C: Do you have any specific comments or evidence about the cost or availability of statutory auditors?^

Threshold 10 - audit of accounts of larger charities (assets)

Threshold	The value of assets over which account auditing requirements apply where gross annual income is less than £1m.
Legislation	The 2011 Act - section 144(1)(b)
Set/updated	Set in 2009
Option A - Current level	£3,260,000
Option B - Inflationary increase	£5,000,000 (CPIH inflation of 50.2% rounded from £4,895,500.56)
Option C - Other	£4,000,000
Charities in scope	Unknown - the Charity Commission does not collect data on asset values for charities with incomes over £250,000 but less than £500,000 in its annual return.

For charities with a gross annual income of over £250,000 (threshold 8), but less than £1m, and with assets worth over £3,260,000, section 144(2) also applies, as it does for threshold 9. Section 144(2) sets out that the annual accounts of a charity must be audited by a person who:

• is eligible for appointment as a statutory auditor under Part 42 of the Companies Act 2006, or
• is a member of a body for the time being specified in regulations under section 154 and is under the rules of that body eligible for appointment as auditor of the charity

The charity audit exemption threshold for assets is lower than that for private limited companies, which is £7.5m (set by the rules as to what qualifies as a small company, set out in section 382 of the Companies Act 2006) which was set in December 2024 to come into force on 6 April 2025. A lower threshold for charities is justified, as charities are held to a higher standard and are accountable to the public, as they exist for public benefit and receive their assets mostly from donations, such as legacy gifts and endowments. Private businesses on the other hand are only accountable to their shareholders and are designed to make profit.

The Charity Commission does not hold a full set of data on the assets of registered charities. We are therefore unable to estimate the numbers of charities that would be affected by the threshold rising, as well as any potential savings to charities.

There is a current risk that charities who hold significant assets but have incomes below the independent examiner or audit thresholds, are not subject to independent scrutiny, as there are no other accounting requirements specifically based on the value of assets. Raising the threshold could increase this risk.

Question 10

Threshold 10 - The value of assets over which account auditing requirements apply.

10A: Which option do you think the threshold should be set at? ^

• Keep the threshold at £3,260,000 (Option A)
• Raise the threshold in line with inflation to £5,000,000 (Option B)
• Raise the threshold to £4,000,000 (Option C)
• None of the above

10B: Please explain why this is your preferred option^

Threshold 11 - aggregate income for group accounts

Threshold	The gross aggregate income of a charity group over which the requirement to prepare group accounts applies.
Legislation	The Charities Act 2011 (Group Accounts) Regulations 2015 - Provision 2
Set/updated	Set in 2015
Option A - Current level	£1,000,000
Option B - Inflationary increase	£1,500,000 (CPIH inflation of 33.0% rounded from £1,329,681.27)
Option C - Other	£1,200,000
Charities in scope	It is not possible to estimate the number of charities with group accounts

Under section 138 of the 2011 Act, parent charities have an obligation to prepare group accounts in relation to a financial year if:

• the charity is a parent charity at the end of that year, and
• (where it is a company) it is not required to prepare consolidated accounts for that year under section 399 of the Companies Act 2006 , whether or not such accounts are in fact prepared

This is subject to a number of exceptions set out in section 139. One of those exceptions under section 139(2) is that the Secretary of State can add an income threshold, below which these requirements do not apply. This group aggregate gross income for that financial year was set by secondary legislation in 2015 at £1,000,000.

The public register data states how many charities have an income over £1m, but not whether any of them have a group structure or produce group accounts. The Charity Commission does capture in the annual return whether a charity has any non-charitable trading subsidiaries, but not whether it constitutes a group for any other reason. It is therefore not possible to estimate the numbers of charities that would be affected by the threshold rising, as well as any potential savings to charities.

Group accounts allow for a greater scrutiny and visibility of charities that operate in a group structure. If charities operate as a group, but prepare individual accounts, it is more difficult to see how funds move between the group members. The increased transparency from group accounts can help ensure public trust and confidence in charities.

As with other account thresholds, increasing the threshold (option B or C) would likely save charities time and money by reducing their regulatory burden. However, this would also reduce the level of scrutiny and information available on charity groups with significant incomes.

Question 11

Threshold 11 - The gross aggregate income of a charity group over which the requirement to prepare group accounts applies.

11A: Which option do you think the threshold should be set at? ^

• Keep the threshold at £1,000,000 (Option A)
• Raise the threshold in line with inflation to £1,500,000 (Option B)
• Raise the threshold to £1,200,000 (Option C)
• None of the above

11B: Please explain why this is your preferred option^

Threshold 12 - audit requirement for group accounts

Threshold	The gross aggregate income of a charity group over which audit requirements apply.
Legislation	The Charities Act 2011 (Group Accounts) Regulations 2015 - Regulation 4
Set/updated	Set in 2015
Option A - Current level	£1,000,000
Option B - Inflationary increase	£1,500,000 (CPIH inflation of 33.0%, rounded from £1,329,681.27)
Option C - Other	£1,200,000
Charities in scope	It is not possible to estimate the number of charities with group accounts

Currently, where group accounts have been prepared and the aggregate gross income of the group in that year exceeds £1,000,000, the group accounts must be audited by a statutory auditor. Section 151(1) of the 2011 Act mandates that relevant charity groups must have their accounts audited when their income is above a certain threshold.

The public register data states how many charities have an income over £1m, but not whether any of them have a group structure or produce group accounts. The Charity Commission does capture in the annual return whether a charity has any non-charitable trading subsidiaries, but not whether it constitutes a group for any other reason. We are therefore unable to estimate the numbers of charities that would be affected by the threshold rising, as well as any potential savings to charities.

As with other audit thresholds, increasing the threshold (option B or C) would likely save charities time and money by reducing their regulatory burden. However, it would reduce the scrutiny and information available on charity groups with significant incomes (as an audit provides more in depth scrutiny and verification of accounts than an independent examination).

It is important to ensure this threshold is aligned with the Aggregate income threshold for group accounts (threshold 11). This will be taken into account when considering the consultation responses.

Question 12

Threshold 12 - The gross aggregate income of a charity group over which audit requirements apply.

12A: Which option do you think the threshold should be set at? ^

• Keep the threshold at £1,000,000 (Option A)
• Raise the threshold in line with inflation to £1,500,000 (Option B)
• Raise the threshold to £1,200,000 (Option C)
• None of the above

12B: Please explain why this is your preferred option^

Fundraising thresholds

Fundraising is fundamental to the health and sustainability of the charity sector. It is a vital public interface for charities, with billions of interactions between charities and donors or potential donors every year. For fundraising to be successful in maintaining and increasing public support, it must be undertaken responsibly and regulated in a way that empowers charities and gives the public confidence.

The Charities Act 1992 (the 1992 Act) includes provisions controlling fund-raising for charitable institutions (charities and other institutions which are not charities, but which are established for charitable, benevolent or philanthropic purposes) and for charitable, benevolent and philanthropic (“charitable etc.”) purposes. It also includes provisions to prevent fund-raising by professional fundraisers and commercial participants who have not entered into a fund-raising agreement with the relevant charitable institution and enables those institutions to prevent unauthorised fund-raising. Donors are, in certain circumstances, given rights to cancel payments or agreements entered into during the course of an appeal.

Poor fundraising practices can undermine support for charities and therefore a well-regarded regime is key to boosting trust and confidence in the sector. As the public are on the receiving end of fundraising “asks”, this is an area where the public’s views are particularly important.

Threshold 13 - remuneration for ‘professional fund-raisers’

Threshold	Remuneration threshold above which an individual is considered a professional fundraiser
Legislation	the 1992 Act - section 58(3)
Set/updated	Updated in 2009
Option A - Current level	• £10 a day • £1,000 a year, or • £1,000 in remuneration in connection with any fund-raising venture in the course of which money or other property is solicited for the benefit of that institution.
Option B - Inflationary increase	• £15 a day (CPIH inflation of 50.2% rounded from £15.02) • £1,500 a year (CPIH inflation of 50.2% rounded from £1501.69), or • £1,500 in remuneration in connection with any fund-raising venture in the course of which money or other property is solicited for the benefit of that institution (CPIH inflation of 50.2% rounded from £1501.69) - recommended
Option C - Other	N/A
Charities in scope	N/A - this threshold relates to individual fundraisers rather than charities. We do not have data on the number of professional fundraisers.

A professional fundraiser is a business or person who is paid to raise money for a charitable institution. The definition of a ‘professional fund-raiser’ is set in section 58 of the 1992 Act. There are a number of exceptions relevant to that definition, including those set out in section 58(3), which removes individuals from falling under the definition of a ‘professional fund-raiser’ unless they receive more than the threshold set out above.

The definition of a professional fund-raiser is important as certain requirements apply when a person is acting as a professional fund-raiser to solicit funds on behalf of a charity, including

the types of written agreements that must be in place between the person and the charity, and information the person must provide to potential donors when seeking donations for the charity.^{[footnote 4]}

Due to inflation, maintaining the threshold (Option A) would, over time, bring more people into the category of professional fund-raiser. This could support efforts to professionalise the fundraising community, as more fundraisers would be subject to the requirements detailed above. This could help to boost public trust in fundraisers, but it could also increase bureaucracy and costs for small, local charities working with fundraisers. In practice, all fundraisers, regardless of their remuneration level, are required to follow the Code of Fundraising Practice. It is therefore unlikely that raising the threshold would have a significant real-life impact on fundraising practices.

Raising the thresholds in line with inflation (Option B) would not cause many fundraisers to fall out of scope of the definition, however government does not have data on the income levels of fundraisers to ascertain this.

Recommendation - Option B, to raise the threshold in line with inflation.

Question 13

Threshold 13 - the remuneration threshold above which an individual is considered a professional fundraiser

13A: Should the threshold increase to £15/£1,500?^

• Yes, it should increase to £15/£1,500 (Option B)
• No, it should remain at £10/£1,000 (Option A)
• None of the above

13B: Please explain why this is your preferred option^

Threshold 14 - remuneration for lower-paid collectors

Threshold	Remuneration thresholds under which lower-paid collectors will be excluded from certain solicitation requirements
Legislation	The 1992 Act - section 60B(2) & (5)
Set/updated	Updated in 2009
Option A - Current level	• £10 a day • £1,000 a year, or • £1,000 in remuneration in connection with any fund-raising venture in the course of which money or other property is solicited for the benefit of that institution.
Option B - Inflationary increase	• £15 a day (CPIH inflation of 50.2% rounded from £15.02) • £1,500 a year (CPIH inflation of 50.2% rounded from £1501.69), or • £1,500 in remuneration in connection with any fund-raising venture in the course of which money or other property is solicited for the benefit of that institution (CPIH inflation of 50.2% rounded from £1501.69) - recommended
Option C - Other	N/A
Charities in scope	N/A - this threshold relates to individual fundraisers rather than charities. We do not have data on the number of collectors.

The 1992 Act applies to people who act as collectors, as if they were professional fundraisers. However, this is subject to exceptions, including where a collector earns less by way of remuneration for acting as a collector than the amounts detailed above. This threshold is the same as the exception threshold for professional fundraisers, and means that lower-paid collectors do not need to comply with the requirements which apply to professional fundraisers.

It is important to ensure this threshold is aligned with the thresholds for professional fundraisers (threshold 13). This will be taken into account when considering the consultation responses.

Recommendation - Option B, to raise the threshold in line with CPIH inflation.

Threshold 14 - Remuneration thresholds under which lower-paid collectors will be excluded from certain solicitation requirements

14A: Should the threshold increase to £15/£1,500?^

• Yes, it should increase to £15/£15,00 (Option B)
• No, it should remain at £10/£1,000 (Option A)
• None of the above

14B: Please explain why this is your preferred option^

Threshold 15 - donor refunds

Threshold	Donation threshold above which donors are entitled to request a refund in certain circumstances
Legislation	The 1992 Act - section 61(1), (2), (3)
Set/updated	Updated in 2009
Option A - Current level	£100
Option B - Inflationary increase	£150 (CPIH inflation of 50.2% rounded from £150.17) - recommended
Option C - Other	N/A
Charities in scope	N/A - this threshold relates to donation amounts

Professional fund-raisers and commercial participators^{[footnote 5]} are required to inform donors of the right to request a refund where donations are solicited through radio or television programmes where payments can be made by credit or debit card; or where donations are solicited orally but not in the course of a TV or radio programme, nor face to face (for example, telephone fundraising).^{[footnote 6]}

Where money has been solicited by a professional fund-raiser or commercial participator in such a manner, a donor is entitled to receive a refund for donations above this threshold in certain circumstances, set out in section 61(1)-(3) of the 1992 Act, if they so request. A full refund may not be received as professional fund-raisers / commercial participators are entitled to retain an administration fee in relation to the making of the refund. In addition, a donor will not be entitled to a refund if services have already been provided in relation to the donation.

Increasing this threshold in line with inflation (Option B) would reduce the number of donations which fall into scope. We do not currently have any data to suggest how often refunds are given, and therefore how much of an impact increasing the threshold would have. However, charities will often have their own policies for refunding donations, which may allow refunds below this threshold. According to the Community Life Survey, in 2023/24, the average donation given to charity was £29. This suggests that most donations are already not eligible for a refund in these circumstances. Raising the threshold is therefore unlikely to have a significant impact on charities or donors.

Recommendation - Option B, to raise the threshold to £150 in line with CPIH inflation.

Question 15

Threshold 15 - the donation threshold above which donors are entitled to request a refund in certain circumstances

15A: Should the threshold increase to £150?^

• Yes, it should increase to £150 (Option B)
• No, it should remain at £100 (Option A)
• None of the above

15B: Please explain why this is your preferred option?^

Other charity regulation thresholds

Threshold 16 - Charity Commission concurrent jurisdiction with the High Court

Threshold	Gross annual income threshold below which the Charity Commission has concurrent jurisdiction with the High Court to make certain types of orders
Legislation	The 2011 Act - section 70(3)
Set/updated	Set in 1992
Option A - Current level	£500
Option B - Inflationary increase	£1,000 (CPIH inflation of 113.3% rounded from £1066.29)
Option C - Other	N/A
Charities in scope	• Option A - we are unable to confirm the number of charities with an income less than £500, due to the large number of charities who report an income of £0, and the fact that charities in this income band are often unregistered • Option B - there are over 4,000 registered charities with an income of between £500 and £1,000 (there are likely to be many more charities in this income band who aren’t registered)

The Charity Commission may exercise the same jurisdiction with the High Court for the following purposes, set out in section 69 of the 2011 Act (subject to the restrictions in section 70):

• establishing a scheme for the administration of a charity
• appointing, discharging or removing a charity trustee or trustee for a charity, or removing an officer or employee
• vesting or transferring property, or requiring or entitling any person to call for or make any transfer of property or any payment

Generally, the Charity Commission is permitted to exercise its jurisdiction when:

• the charity itself applies for the Charity Commission’s involvement;
• the court issues an order under section 69(3); or
• the Attorney General applies for the Charity Commission’s involvement.

However, where a charity’s gross income in a financial year is £500 or less, the Charity Commission can also get involved if:

• one or more of the charity trustees applies for the Charity Commission’s involvement;
• any person with an interest in the charity applies; or
• two or more residents of the area where the charity operates applies (for local charities).

This enables the Charity Commission to establish a scheme of administration and appoint trustees concurrently, which can help with getting the charity back on track more quickly. This situation usually arises where there are not enough trustees to apply for the scheme themselves. Where a charity’s income is above £500, the Charity Commission has to go through a two-step process of appointing trustees, who then apply for a scheme - taking longer to rectify the charity’s governance issues.

Keeping the threshold as it is (Option A) will, over time, decrease the number of charities the Charity Commission is able to assist through this route.

Increasing the threshold (Option B) would increase the Charity Commission’s ability to exercise this jurisdiction, providing a simplified route for getting very small charities back on track.

It is rare for the Charity Commission to receive an application under this power, so there are limited benefits or negatives to either retaining or increasing the threshold. On balance, given the threshold has not been updated in over 30 years, we would recommend Option B (increasing in line with inflation) to ensure charities can continue to take advantage of this route.

Recommendation: Option B, to raise the threshold in line with inflation.

Question 16

Threshold 16 - the gross annual income threshold below which the Charity Commission has concurrent jurisdiction with the High Court

16A Should the threshold be raised to £1,000?^

• Yes, it should be raised to £1,000 (Option B)
• No, it should remain at £500 (Option A)
• None of the above

16B: Please explain why this is your preferred option^

Threshold 17 - release of charity rentcharges

Threshold	the maximum payment that can be received as consideration for releasing a rentcharge, under which costs incurred by a charity in connection with proving its title to the rentcharge are recoverable from the person in whose favour the rentcharge is to be released
Legislation	the 2011 Act - section 127(2)
Set/updated	Set in 2009
Option A - Current level	£1,000
Option B - Inflationary increase	£1,500 (CPIH inflation of 50.2%, rounded from £1,501.69)
Option C - Other	N/A
Charities in scope	N/A - The Charity Commission does not collect data on charities who hold rentcharges.

A rentcharge is an annual sum paid by a freehold landowner to a third party who normally has no other interest in the property. Those receiving rentcharges can be paid a sum to release a rentcharge (normally at least 10 times the annual amount) and stop receiving further payments.

Where a charity releases a rentcharge, which it was entitled to receive, and receives a payment that is less than the threshold set in section 127(2), the charity is allowed to claim back the funds it may have spent during the release transaction to prove its title to the rentcharge. These funds are claimed back from the person or organisation in whose favour the rentcharge is being released.

Section 127(2) does not apply where a rentcharge, which a charity is entitled to receive, is redeemed under sections 8 to 10 of the Rentcharges Act 1977.

Rentcharges are an anachronism of freehold law and tend to be of low value (typically a few pounds), and do not increase with inflation, therefore very few cases would exceed the current threshold on release. The Rentchargers Act 1977 prevents new rentcharges from being created, and all current rentchargers will be extinguished in 2037. Therefore, an inflationary increase would have little impact or benefit.

Recommendation - Option A, keep the threshold at £1,000.

Question 17

Threshold 17 - the maximum payment that can be received as consideration for releasing a rentcharge, under which costs incurred by a charity in connection with proving its title to the rentcharge are recoverable from the person in whose favour the rentcharge is to be released

17A: Should the maximum payment threshold remain at £1,000?

• Yes, it should remain at £1,000 (Option A)
• No, increase the threshold in line with inflation to £1,500 (Option B)
• None of the above

17B: Please explain why this is your preferred option^

Thresholds inserted/amended by the Charities Act 2022

The 2022 Act implements a number of Law Commission recommendations to simplify processes in charity law, saving charities time and money. The 2022 Act strikes a careful balance between reducing administrative burdens on charities and maintaining important regulatory safeguards.

Four thresholds (thresholds 18-21) were amended by, or inserted into the Charities Act 2011, by the Charities Act 2022 (the 2022 Act):

Legislation	Threshold	Set at
The 2011 Act - section 63A(3)(a)-(b)	Threshold 18 - the value of a gift or gifts by a donor to a charity under which the charity can apply property cy-près without authorisation from the court or the Charity Commission	£120
The 2011 Act - section 67A(4)	Threshold 19 - the value of money or property over which a copy of the trustee resolution to agree to apply proceeds of a failed appeal cy-près must be sent to the Charity Commission	£1,000
The 2011 Act - section 331A(6)(a)-(d)	Threshold 20 - the value of money or property under which a charity can make an ex gratia payment without the consent of the Charity Commission	• Income £25,000 and below - £1,000 • Income Greater than £25,000, but not exceeding £250,000 - £2,500 • Income Greater than £250,000, but not exceeding £1 million - £10,000 • Income greater than £1 million - £20,000
The 2011 Act - section 282(1)	Threshold 21 - the market value of a permanent endowment below which the charity trustees may, in specific circumstances, release restrictions on permanent endowment without the consent of the Charity Commission	£25,000

The insertion of section 331A has not yet been brought into force, but is part of the implementation of the Charities Act 2022 and will be implemented in due course.

These thresholds were initially recommended in the Law Commission report in 2017 and subsequently introduced or amended in 2022. Therefore, this consultation recommends maintaining the current threshold and reviewing them at a later date when more data on their application is available. The impact of increasing these thresholds in line with inflation now would be negligible.

Question 18

Thresholds 18-21: thresholds amended by, or inserted into the Charities Act 2011, by the Charities Act 2022

18A: Should these thresholds(Thresholds 18-21) be maintained at this time?^

• Yes
• No

18B: Please explain why this is your preferred option^

How to respond to the consultation and next steps

Duration

10 weeks

How to respond

Please respond to the consultation by completing the below online survey:

Alternatively, you can respond by emailing answers to the questions to charitylaw@dcms.gov.uk. If you are unable to submit your response electronically, you can post your responses to:

Charity Law and Regulation Policy team
Civil Society and Youth
DCMS
1st Floor
100 Parliament Street
London
SW1A 2BQ

Please respond by 23.45 on 12th June 2025.

This consultation covers England and Wales, as charity law is devolved in Northern Ireland and Scotland.

We welcome comments from all stakeholders who may be interested. DCMS is keen to ensure that everyone with a view can be heard. We are particularly interested to hear from charities, charity sector representative bodies, regulatory and accountancy bodies, charity advisers and charity lawyers.

When providing your response, please highlight any specific equality implications that could arise from changes to the thresholds.

Any information or evidence that has been duplicated will not, on the basis of duplication alone, be given greater weight by the Secretary of State in their decision-making process.

At the end of the survey, there will be an option to add any supporting attachments. Multiple documents should be attached as a zip file, and document titles should refer to the threshold the evidence relates to.

When responding, please state whether you are responding as an individual, or on behalf of an organisation, multiple individuals or multiple organisations. We are keen to hear from a wide range of respondents, and encourage likeminded stakeholders to submit joint responses where appropriate. If responding on behalf of multiple individuals or organisations, please make it clear who you are representing and, if applicable, how their views were assembled.

To enable us to process the results of this consultation efficiently and ensure answers can be compared appropriately, please do not submit responses that do not respond to the questions provided.

If you have any questions, please email us at charitylaw@dcms.gov.uk.

After the consultation

We aim to publish a summary of the consultation responses within 12 weeks, together with the government’s response.

As part of the government’s response, we will outline an implementation plan and DCMS will take forward any secondary legislation required to amend the thresholds when Parliamentary time allows. Implementation of any changes will be accompanied by updated guidance to charities, and there will be sufficient time before the changes are implemented for charities to understand and prepare for the impact on their organisation.

Annex A: list of all questions

Question 1

Commitment to review

1: Do you have any views on the government’s commitment to review financial thresholds at least every 10 years?

Question 2

Consultation principles

2: Do you have any comments about the principles or options considered in this consultation?

Question 3

Thresholds 1-3 - thresholds relating to the registration of charities

3A: Should these thresholds (Thresholds 1-3) be maintained at this time?

• Yes (Option A)
• No (Option B)

3B: Please explain why this is your preferred option

Question 4

Threshold 4 - the gross annual income threshold above which registered charities are required to prepare an annual return

4A: Should the threshold remain at £10,000?

• Yes, it should remain at £10,000 (Option A)
• No, increase the threshold in line with inflation to £20,000 (Option B)
• None of the above

4B: Please explain why this is your preferred option

Question 5

Threshold 5 - the gross annual income threshold over which a copy of charity annual reports must be sent to the Charity Commission.

5A: Should the threshold remain at £25,000?

• Yes, it should remain at £25,000 (Option A)
• No, increase the threshold in line with inflation to £40,000 (Option B)
• No, increase the threshold to £30,000 (Option C)
• None of the above

5B: Please explain why this is your preferred option

Question 6

Threshold 6 - the gross annual income threshold over which charity accounts must be examined by an independent examiner.

6A: Which option do you think the threshold should be set at?

• Keep the threshold at £25,000 (Option A)
• Raise the threshold in line with inflation to £40,000 (Option B)
• Raise the threshold to £30,000 (Option C)
• None of the above

6B: Please explain why this is your preferred option

6C: Do you have any specific comments or evidence about the cost and availability of independent examiners?

Question 7

Threshold 7 - the gross annual income threshold over which certain qualification requirements to be an independent examiner apply.

7A: Which option do you think the threshold should be set at?

• Keep the threshold at £250,000 (Option A)
• Raise the threshold in line with inflation to £400,000 (Option B)
• Raise the threshold to £300,000 (Option C)
• None of the above

7B: Please explain why this is your preferred option

7C: Do you have any specific comments or evidence about the cost or availability of qualified independent examiners who meet the criteria laid out in the 2011 Act?

Question 8

Threshold 8 - the gross annual income threshold under which a charity may prepare receipts and payments accounts instead of accruals accounts

8A: Which option do you think the threshold should be set at?

• Keep the threshold at £250,000 (Option A)
• Raise the threshold in line with inflation to £400,000 (Option B)
• Raise the threshold to £300,000 (Option C)
• None of the above

8B: Please explain why this is your preferred option

Question 9

Threshold 9- the gross annual income threshold over which account auditing requirements apply.

9A: Which option do you think the threshold should be set at?

• Keep the threshold at £1,000,000 (Option A)
• Raise the threshold in line with inflation to £1,500,000 (Option B)
• Raise the threshold to £1,200,000 (Option C)
• None of the above

9B: Please explain why this is your preferred option

9C: Do you have any specific comments or evidence about the cost or availability of statutory auditors?

Question 10

Threshold 10 - the value of assets over which account auditing requirements apply.

10A: Which option do you think the threshold should be set at?

• Keep the threshold at £3,260,000 (Option A)
• Raise the threshold in line with inflation to £5,000,000 (Option B)
• Raise the threshold to £4,000,000 (Option C)
• None of the above

10B: Please explain why this is your preferred option

Question 11

Threshold 11- the gross aggregate income of a charity group over which the requirement to prepare group accounts applies.

11A: Which option do you think the threshold should be set at?

• Keep the threshold at £1,000,000 (Option A)
• Raise the threshold in line with inflation to £1,500,000 (Option B)
• Raise the threshold to £1,200,000 (Option C)
• None of the above

11B: Please explain why this is your preferred option

Question 12

Threshold 12 - the gross aggregate income of a charity group over which audit requirements apply.

12A: Which option do you think the threshold should be set at?

• Keep the threshold at £1,000,000 (Option A)
• Raise the threshold in line with inflation to £1,500,000 (Option B)
• Raise the threshold to £1,200,000 (Option C)
• None of the above

12B: Please explain why this is your preferred option.

Question 13

Threshold 13 - the remuneration threshold above which an individual is considered a professional fundraiser

13A: Should the threshold increase to £15/£1,500?

• Yes, it should increase to £15/£1,500 (Option B)
• No, it should remain at £10/£1,000 (Option A)
• None of the above

13B: Please explain why this is your preferred option

Question 14

Threshold 14 - remuneration thresholds under which lower-paid collectors will be excluded from certain solicitation requirements

14A: Should the threshold increase to £15/£1,500?

• Yes, it should increase to £15/£15,00 (Option B)
• No, it should remain at £10/£1,000 (Option A)
• None of the above

14B: Please explain why this is your preferred option

Question 15

Threshold 15 - the donation threshold above which donors are entitled to request a refund in certain circumstances

15A) Should the threshold increase to £150?

• Yes, it should increase to £150 (Option B)
• No, it should remain at £100 (Option A)
• None of the above

15B) Please explain why this is your preferred option

Question 16

Threshold 16 - the gross annual income threshold below which the Charity Commission has concurrent jurisdiction with the High Court

16A Should the threshold be raised to £1,000?

• Yes, it should be raised to £1,000 (Option B)
• No, it should remain at £500 (Option A)
• None of the above

16B: Please explain why this is your preferred option

Question 17

Threshold 17 - the maximum payment that can be received as consideration for releasing a rentcharge, under which costs incurred by a charity in connection with proving its title to the rentcharge are recoverable from the person in whose favour the rentcharge is to be released

17A Should the maximum payment threshold remain at £1,000?

• Yes, it should remain at £1,000 (Option A)
• No, increase the threshold in line with inflation to £1,500 (Option B)
• None of the above

17B:Please explain why this is your preferred option

Question 18

Thresholds 18-21: thresholds amended by, or inserted into the Charities Act 2011, by the Charities Act 2022

18A: Should these thresholds(Thresholds 18-21) be maintained at this time?

• Yes
• No

18B: Please explain why this is your preferred option

Annex B: summary of all thresholds and options

No.	Title	Set In	Option A - current threshold	Option B - inflationary increase	Option C - partial increase
1	Registration for Charities	2007	£5,000 - Recommended	£10,000	N/A
2	Registration for Excepted Charities	2006	£100,000 - Recommended	N/A	N/A
3	Statement in Official Publications	1995	£10,000 - Recommended	£20,000	N/A
4	Annual Returns	1995	£10,000 - Recommended	£20,000	N/A
5	Annual Reports	2009	£25,000 - Recommended	£40,000	£30,000
6	Independent Examination requirements	2009	£25,000	£40,000	£30,000
7	Qualification requirements for Independent Examiners	2006	£250,000	£400,000	£300,000
8	Account and Statement option for lower-income charities	2009	£250,000	£400,000	£300,000
9	Audit of accounts of larger charities - Income	2015	£1,000,000	£1,500,000	£1,200,000
10	Audit of accounts of larger charities - Assets	2009	£3,260,000	£5,000,000	£4,000,000
11	Aggregate income for Group Accounts	2015	£1,000,000	£1,500,000	£1,200,000
12	Audit requirement for Group Accounts	2015	£1,000,000	£1,500,000	£1,200,000
13	Remuneration for ‘professional fund-raisers’	2009	• £10 a day • £1,000 a year • £1,000 in remuneration in connection with any fund-raising venture in the course of which money or other property is solicited for the benefit of that institution	£15 a day, £1,500 a year, • £1,500 in remuneration in connection with any fund-raising venture in the course of which money or other property is solicited for the benefit of that institution. Recommended	N/A
14	Remuneration for lower-paid collectors	2009	• £10 a day • £1,000 a year, or • £1,000 in remuneration in connection with any fund-raising venture in the course of which money or other property is solicited for the benefit of that institution.	£15 a day • £1,500 a year, or • £1,500 in remuneration in connection with any fund-raising venture in the course of which money or other property is solicited for the benefit of that institution. Recommended	N/A
15	Donor Refunds	2009	£100	£150 - Recommended	N/A
16	Charity Commission Concurrent Jurisdiction with High Court	1992	£500	£1,000 - Recommended	N/A
17	Release of Charity Rentcharges	2009	£1,000 - Recommended	£1,500	N/A
18	Maximum value of gifts applicable under cy-près	2022	£120 - Recommended	N/A	N/A
19	Resolution applying money or other property to cy-près	2022	£1,000 - Recommended	N/A	N/A
20	Small ex-gratia payments	n/a	See table in Threshold 20 - Recommended	N/A	N/A
21	Spending on permanent endowments	2022	£25,000 - Recommended	N/A	N/A

Annex C: key terms and acronyms

Key terms

the 2022 Act	Charities Act 2022
the 2011 Act	Charities Act 2011
the 2006 Act	Charities Act 2006
the 1992 Act	Charities Act 1992
Accruals accounts	Accruals accounts must comply with the applicable Statement of Recommended Practice (SORP), and contain a balance sheet, a statement of financial activities and explanatory notes. These accounts are required in accountancy terms to show a ‘true and fair view’.
Annual report	An annual report is a document produced annually that describes the operations and financial conditions of a company/charity.
Audit	An audit is the independent examination of, and expression of opinion on the financial statements of an enterprise by an appointed auditor.
Charity	Section 1 of the 2011 Act sets out that a ‘charity’ is an institution which: • is established for charitable purposes only (see part 2 of this guide) and • is subject to the control of the High Court’s charity law jurisdiction More detail on what makes a charity can be found here
the Charity Commission	The Charity Commission for England and Wales - the independent registrar and regulator of charities
Charitable Incorporated Organisation	A charitable incorporated organisation is a corporate body which is not a company incorporated under the Companies Acts; it is therefore not subject to company regulation. Like a limited company, a charitable incorporated organisation can buy, sell, lease, mortgage or charge, or otherwise dispose of, property in its own name. Its members may have either no liability at all or only limited liability for its debts.
Commercial participator	A commercial participator is an individual or business which promotes their goods or services on the basis that they will make contributions to one or more charitable institutions.
cy-près	The cy-près doctrine allows the wishes of a donor to charity to be carried out even if the original purpose of the gift has failed. For the doctrine to apply, the new purpose should be as close as possible to the original purpose
Excepted charities	Excepted charities are excepted from registration with the Charity Commission, either by secondary legislation or by an order made by the Charity Commission. Charities can be permanently or temporarily excepted. Examples of excepted charities include: • churches and chapels belonging to some Christian denominations • charities that provide premises for some types of schools • Scout and Guide groups • charitable service funds of the armed forces • student unions The Charity Commission still regulates these charities. If a charity’s gross income is above £100,000, they are required to register regardless of any secondary legislation or order.
Exempt charities	An exempt charity has charitable status and is required to comply with charity law, but unlike other charities it cannot register with the Charity Commission, is not directly regulated by the Charity Commission and instead has (in most cases) a principal regulator. An exempt charity may only be investigated by the Charity Commission as part of a statutory inquiry at the request of its principal regulator. A charity is exempt if it is included in Schedule 3 to the 2011 Act, a common investment fund or a common deposit fund which is only open to exempt charities, or is made exempt by some other legislation.
Ex gratia	Ex gratia payments are payments that charities feel morally obligated to make, but lack a legal power to do so. They are usually made when charities receive money and/or property in a will, but find that the intention of the testator was that the money/property should have been left to somebody else.
Lower-paid collectors	A fundraiser who is paid below a certain threshold, and is therefore not required to adhere to the same administrative processes as a professional fundraiser, such as completing solicitation statements.
Professional fundraisers	A professional fundraiser is someone who is paid to collect money on behalf of a charity, who is not directly employed by the charity. It can be a business, or an individual person.
Permanent endowment	Refers to property held by a charity which cannot be spent as though it were income. There are two main types of permanent endowment: • money or other assets given to your charity for investment. Only the investment income can be spent • property given to your charity which must be used only for a particular purpose. For example, land or buildings given for use as a school or recreation ground. In section 353(3) of the 2011 Act property is defined as “permanent endowment” if it is subject to a restriction on being expended which distinguishes between income and capital.
Receipts and payments accounts	Receipts and payments accounts contain a statement summarising all money received and paid out by the charity in the financial year, and a statement giving details of its assets and liabilities at the end of the year.

Acronyms

CIO	Charitable Incorporated Organisation
CPIH	Consumer Price Index with Housing
DCMS	The Department for Culture, Media, and Sport
SORP	Statement of Recommended Practice

Privacy notice

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This notice was last updated on 05/02/2025.

1. Due to changes in the value of money, a review could also update the value in line with deflation, however this is less likely. ↩

2. Appendix 5 of CC32 provides guidance on the relevant experience and qualifications needed ↩

3. Currently no body has been specified in regulations made under section 154. ↩

4. Section 60(1) and 60(2) of the 1992 Act ↩

5. Commercial participator is defined in section 58(1) of the 1992 Act and is a person who in the course of their business engages in any promotional venture in the course of which it is represented that charitable contributions are to be given to or applied for the benefit of a particular charity / charities. ↩

6. Section 60(4) of the 1992 Act ↩