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Guidance

Charitable incorporated organisations (PG14a)

Transactions involving charitable incorporated organisations, including their dissolution (practice guide 14A).

Updates to this page

From:
HM Land Registry
Published:
13 October 2003
Last updated:
16 February 2026
Show all updates

  1. Sections 8.1 and 8.2 have been amended to reflect the fact that the charitable incorporated organisation is the same legal entity as the charitable company.

  2. Section 4.2 has been amended to reflect the changes to sections 18(2)(b) and 18(3)(b) of the Charities Act 2022 following the end of the transition period in article 10 of The Charities Act 2022 (Commencement No.3, Consequential, Saving and Transitional Provisions) Regulations 2024.

  3. Section 4.6.3 has been amended to clarify that a charitable incorporated organisation is a trust corporation as defined by section 32 of the Charities Act 2022.

  4. The guide has been amended to reflect how applications should be made using our digital systems.

  5. Section 3.8.1 has been removed (and the subsequent sub-section renumbered) because a charitable incorporated organisation had trust status conferred on it by section 32 of the Charities Act 2022. It is therefore not necessary for a charitable incorporated organisation to apply for a Form A restriction where it is a sole trustee.

  6. The guide has been amended to reflect the changes to the Charities Act 2011, as a result of the Charities Act 2022, which came into force on 7 March 2024 by virtue of the Charities Act 2022 (Commencement No. 3, Saving and Transitional Provisions) Regulations 2024.

  7. We’ve reconsidered our practice on charges where charitable incorporated organisations (CIO) are the lender. As a result, we’ve deleted a sentence in section 3.6 which says it’s unlikely a CIO will lend money.

  8. Sections 8.1, 8.2 and 8.3 have been amended to bring guidance up to date and to accord with Charity Commission guidance.

  9. Section 8 has been amended to reflect the provisions of the Charitable Incorporated Organisations (Conversion) Regulations 2017. Section 9 has been amended to reflect HM Land Registry’s understanding of the current law relating to amalgamation and merger of charitable incorporated organisations.

  10. Link to the advice we offer added.

  11. First published.

Applies to England and Wales

Documents

Practice guide 14A: charitable incorporated organisations

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Details

This guide supplements Practice guide 14: charities and deals with the land registration aspects of transactions involving charitable incorporated organisations, including their dissolution. It is aimed at conveyancers and legal advisers to charities and to those acquiring land from charities.

Further guidance is available on the Charity Commission’s website.

We only provide factual information and impartial advice about our procedures. Read more about the advice we give.

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