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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Details

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.

Published 2 August 2013
Last updated 4 April 2017 + show all updates
  1. All guidance chapters were updated to show the new parent department name and logo, Department for Business, Energy and Industrial Strategy.
  2. Legislation links in Chapter 1 updated.
  3. Updated office address in all publications
  4. Chapter 7 of guidance notes updated - amended heading 7.1.
  5. Foreword in chapter 1 of the guidance updated.
  6. Chapter 11 of guidance updated
  7. Updated Annex A of the guidance notes
  8. Chapter 6, 7 and Annex A of the CIC guidance notes have been updated to reflect the changes to the dividend and performance related interest caps that will take effect from 01 October 2014
  9. Section about public benefit entities added to chapter 8: statutory obligations
  10. First published.