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.



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.

Published 24 February 2016