Trustees trading and tax: how charities may lawfully trade (CC35)

Find out when and how charities can engage in trading to raise funds and how to apply income on trading profits.

Applies to England and Wales


Ymddiriedolwyr, masnachu a threth

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email Please tell us what format you need. It will help us if you say what assistive technology you use.


Some charities engage in trading as a way to raise funds or to further their objects. This guidance explains how a charity can trade itself, and when a trading subsidiary should be established.

The guidance also contains some basic information on the application of income and corporation tax on trading profits.

Updates to this page

Published 24 February 2016

Sign up for emails or print this page