Setting up and running a charity
Charity money, tax and accounts: detailed information
Subscriptions
Introductory guides
Accounting and reporting
- Charity reporting and accounting: the essentials November 2016 (CC15d)
- Reporting changes to your charity's details
- VAT for charities
- Example trustees' annual reports and accounts for charities
- Trustees' annual report template (SORP FRS 102)
- Trustees' annual report template (SORP 2005)
- Charity accounting template: receipts and payments accounts (CC16)
- Receipts and payments accounts pack (CC16)
- Accruals accounts pack (CC17) - SORP FRS 102
- Accruals accounts pack (CC17) - SORP FRS 102 for charitable companies
- Accruals accounts packs (CC17 and CC39) - SORP 2005
- Charity accounting template: accruals accounts (CC17) - SORP 2005
- Charity accounting template: accruals accounts (CC39) - SORP 2005
- The Charities Statement of Recommended Practice (SORP)
- Public benefit: reporting (PB3)
Gift Aid
Essential reading
- Charities and trading
- How to invest charity money
- How to report a serious incident in your charity
- How to set a reserves policy for your charity
- Charity money: how to keep it safe
- Financial difficulties in charities
- Pension rules for charities
- Permanent endowment: rules for charities
- Return a gift: how charities can make moral (ex gratia) payments
- Payments to charity trustees: what the rules are
- Charities: how to manage risks when working internationally
- Tax relief on gifts of land, buildings or shares
- How to transfer charity assets
Technical guidance
- Charity finances: trustee essentials (CC25)
- Trustees trading and tax: how charities may lawfully trade (CC35)
- Internal financial controls for charities (CC8)
- Charities and investment matters: a guide for trustees (CC14)
- Independent examination of charity accounts: guidance for trustees (CC31)
- Independent examination of charity accounts: examiners (CC32)
- Matters of material significance and reporting by auditors and independent examiners to the charity regulator
- Independent examiner's report template (SORP 2005)
- Charity reserves: building resilience (CC19)
- Managing a charity’s finances (CC12)
- Ex gratia payments by charities (CC7)
- Audits for company charities
- Charities and corporation tax returns
- Audit exemptions for charities
- Complaints about charities (CC47)
- The Public Interest Disclosure Act
- Historical reporting thresholds for charities
- Common Investment Funds and Common Deposit Funds
- Total return investment for permanently endowed charities
- Appointing nominees and custodians (CC42)
- Charity reserves and defined benefit pension schemes
- Charities: detailed guidance notes on how the tax system operates