Guidance

Community interest companies: guidance chapters

Comprehensive information for people who want to form a community interest company (CIC), other stakeholders and those giving professional advice about CICs.

Documents

Chapter 1: introduction

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Chapter 2: preliminary considerations

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Chapter 3: CICS – limited companies

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Chapter 4: creating a CIC

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Chapter 5: constitutional documents

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Chapter 6: the asset lock

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Chapter 7: financing community interest companies

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Chapter 8: statutory obligations

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Chapter 9: corporate governance

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Chapter 10: transfer of assets and ceasing to be a CIC

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Chapter 11: the regulator

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Annex A: worked examples of the dividend and performance related interest calculation

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Annex B: abbreviations, definitions and references

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Annex C: Useful website links for CICs

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Detail

This guidance explains what community interest companies (CICs) are and the steps that must be taken to form a CIC. It includes information on constitutional documents, restrictions on the transfer of assets (‘the asset lock’) and statutory obligations.