Charity money, tax and accounts

Latest documents

• From: The Charity Commission, HM Revenue & Customs, and Closed organisation: Homes and Communities Agency

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• Charities: service availability and issues

  20 April 2018

  Planned downtime for Sunday 22 April 2018 has been added.

• Charities: detailed guidance notes on how the tax system operates

  8 March 2018

  Chapter 6 has been updated with information about HMRC services.

• Cael cydnabyddiaeth gan CThEM ar gyfer eich elusen

  7 March 2018

• Gift Aid Small Donations Scheme: how to claim top-up payments

  19 February 2018

  HM Revenue and Customs address has been updated in section ‘If you’ve merged with another charity or CASC’.

• Prepare a charity annual return

  22 December 2017

  Updated the link to accounting essentials for charities. This is for accounting periods beginning on or after 1 November 2016.

• Independent examiner's report template for Receipts and Payments accounts

  14 December 2017

• Receipts and payments accounts pack (CC16)

  18 October 2017

  Updated the templates section to include Welsh versions.

• How to authorise a charity adviser to submit accounts

  9 October 2017

  How to let us know if you want your charity’s accountant or other adviser submit accounts on trustees’ behalf.

• How to report a serious incident in your charity

  22 September 2017

  Updated guidance, based on feedback from a public consultation.

• Independent examination of charity accounts: examiners (CC32)

  4 September 2017

  New CC32 guidance and directions added.

• Accruals accounts pack (CC17) - SORP FRS 102 for charitable companies

  31 March 2017

• Charity accounting templates: accruals accounts (CC17) SORP FRS 102 for charitable companies

  31 March 2017

• Trustees' annual report template (SORP FRS 102) charitable company

  31 March 2017

• Independent examiner's report template (SORP FRS 102) charitable company

  31 March 2017

• Charity finances: trustee essentials (CC25)

  16 March 2017

  (a) Reflects updates on law and regulation in our other guidance on fundraising, insolvency, reserves and investments and (b) improves clarity of language and structure

• Charities: fit and proper persons test

  9 March 2017

  Amendments to 'what the fit and proper persons test is about' and 'what is tax avoidance?' sections of the page.

• Charity tax relief model declaration

  8 March 2017

  Page updated with new 'fit and proper persons helpsheet and declaration' pdf.

• Create Gift Aid declarations for your donors as an intermediary

  30 January 2017

• Prepare a charity's annual accounts

  11 November 2016

• Charity reporting and accounting: the essentials November 2016 (CC15d)

  1 November 2016

• Gift Aid: schedule spreadsheets to claim back tax on donations

  30 September 2016

  The Welsh versions of the following spreadsheets have been updated: GASDS community buildings schedule - Excel, GASDS community building schedule - LibreOffice. Both spreadsheets contain additional information, highlighted in red, on how to complete the schedules.

• Gift Aid: what donations charities and CASCs can claim on

  20 September 2016

  Amendment made to the guidance on the retail Gift Aid process operated by charity shops.

• Accruals accounts pack (CC17) - SORP FRS 102

  9 September 2016

• Trustees' annual report template (SORP FRS 102)

  9 September 2016

• Charities and investment matters: a guide for trustees (CC14)

  1 August 2016

  The Charities (Protection and Social Investment) Act 2016, which came into effect on 31 July has introduced a statutory power for charities to make social investments.

• Charities: change of details form (ChV1)

  16 May 2016

  Revised English and Welsh versions of 'How to complete CHV1 HMRC charities variations form' guidance published.

• Gift Aid template letter for the end of year: method B

  25 April 2016

  Amended PDF added to the page.

• Gift Aid template letter for the end of year: method A

  25 April 2016

  Amended PDF added to this page

• Gift Aid claim template letter: standard method

  25 April 2016

  Amended PDF added to the page.

• Gift Aid template letter for sales above the £1,000 limit: method B

  25 April 2016

  Amended PDF added to the page.

• Gift Aid template letter for sales above the £100 limit: method A

  25 April 2016

  Amended PDF added to the page.

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

  24 February 2016

• Managing a charity’s finances (CC12)

  29 January 2016

• Charity reserves: building resilience (CC19)

  29 January 2016

• Gift Aid declarations: claiming tax back on donations

  20 January 2016

  Entry level guidance at 'what declarations must include section' amended.

• Charities: Sponsorship and Gift Aid declaration form

  4 November 2015

  A new Gift Aid declaration form has been published.

• Charities and CASC: Gift Aid declaration forms for multiple donation

  21 October 2015

  Added translation

• Charities and CASC: Gift Aid declaration forms for a single donation

  21 October 2015

  Changes made to the single Gift Aid Declaration forms.

• Charities forms

  21 May 2015

  HMRC Charity application form (ChA1) removed from list. You can now get recognition from HMRC for your charity using the online registration service.

• Get recognition from HMRC for your charity

  14 May 2015

• Charities and trading

  6 April 2015

  Rates, allowances and duties have been updated for the tax year 2015 to 2016

• Payroll Giving

  19 March 2015

• Status for tax purposes of certain bodies

  18 March 2015

• Claim tax back on donations using Charities Online

  23 February 2015

  Added translation

• Charity tax reliefs: guidance on Charity Commission policy

  21 January 2015

• Permanent endowment: rules for charities

  18 December 2014

  Clarifications including rules for companies and charitable incorporated organisations (CIOs)

• Schedule spreadsheet to claim back tax on Gift Aid donations

  11 December 2014

• Who can run your charity's finances

  8 December 2014

• VAT for charities

  8 December 2014

• Report changes to your charity's details

  8 December 2014