Guidance

Conflicts of interest: a guide for charity trustees (CC29)

Find out the legal and regulatory requirements relating to conflicts of interest and how trustees can identify and manage them.

Applies to England and Wales

Documents

Details

Trustees have a duty to act in the best interest of their charity. If there’s a decision to be made where a trustee has a personal or other interest, this is a conflict of interest.

In order to comply with their duty and avoid risking their charity’s reputation, trustees should follow the 3 step approach:

  • identify a conflict of interest
  • deal with a conflict of interest
  • record a conflict of interest

This guidance explains how charity trustees can deal with conflicts of interest and prevent them from happening.

Published 1 May 2014
Last updated 31 October 2022 + show all updates
  1. Guidance updated to reflect changes (introduced by the Charities Act 2022) that enable trustees to be paid in certain circumstances for providing goods to their charity using the statutory power.

  2. First published.