You must report changes to your charity’s details to:
- the Charity Commission, if you’re registered with them
HMRC, if your charity is recognised for tax purposes
You must keep your charity’s details up to date by law.
If you’re reporting changes to a community amateur sports club (CASC), you’ll only need to tell HMRC.
Changes you must report
You must report any changes to the:
- name of the charity
- governing document
- contact details, address or bank account details
people who run your charity, such as authorised officials and trustees
- way your charity operates - for example, what it does or its legal structure
Changes to a name or governing document
Read the rules for naming your charity and how to make changes to your governing document to check your change is allowed.
If your governing document contains your charity name as a clause, you must update the document before you change the name.
How to report
If you’re changing your charity’s name or governing document, the Charity Commission must agree the change before you tell HMRC.
You must wait 30 days after you’ve told HMRC about a change before making any claims, for example for Gift Aid.
If your charity is an NHS charity or has a Royal Charter
The rules are different if you’re telling the Charity Commission about a change to an NHS charity or a charity with a Royal Charter.
You’ll need to tell HMRC about the changes in the usual way.
If your charity is a company and you’re changing its name
You must report changes to a charitable company’s name in order.
Tell Companies House.
Tell the Charity Commission.