Skip to main content

Tell us whether you accept cookies

We use cookies to collect information about how you use GOV.UK. We use this information to make the website work as well as possible and improve government services.

Set cookie preferences

You’ve accepted all cookies. You can change your cookie settings at any time.

GOV.UK
Coronavirus (COVID-19) National lockdown: stay at home
Brexit Check how the new rules affect you
  1. Home
  2. Setting up and running a charity
  3. Charity money, tax and accounts
Charity money, tax and accounts

Latest documents

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

Subscriptions

  • Get emails for this topic
  • Charity fundraising events: exemptions 31 December 2020

    This page has been updated because the Brexit transition period has ended.

  • Managing charity finances 2 November 2020
  • Charities: Sponsorship and Gift Aid declaration form 19 August 2020

    A welsh translation has been added.

  • Independent examination of charity accounts: examiners (CC32) 7 May 2020

    Additional guidance has been provided for independent examiners during the COVID-19 outbreak.

  • Matters of material significance and reporting by auditors and independent examiners to the charity regulator 15 April 2020

    Updated the guidance which gives further examples and clarity on matters to report, particularly with respect to modified opinions. The COVID-19 situation has also been reflected to advise on reporting at times of national emergency.

  • Prepare a charity annual return 4 March 2020

    The 2020 charity annual return service is now available. The document that lists questions in the 2018 to 2020 service has been updated.

  • Claim top-up payments for the Gift Aid Small Donations Scheme 17 February 2020

    The example for how Gift Aid Small Donations Scheme (GASDS) claims are worked out has been updated.

  • Charities: detailed guidance notes on how the tax system operates 14 February 2020

    This page has had updated information added to Chapter 2 and Annex ii.

  • Gift Aid donation claims for charities and CASCs 22 October 2019

    Information about charity membership fees for a child under the age of 18 has been updated.

  • Independent examination of charity accounts: guidance for trustees (CC31) 28 August 2019

    In 2017 we updated our guidance to independent examiners (CC32). We have now updated our parallel guidance to trustees on independent examination (CC31). The updated guidance is much shorter than the previous version and focusses on the key things that trustees need to know about independent examination.

  • Gift Aid forms for charities and Community Amateur Sports Clubs (CASC) 10 July 2019

    Page updated to include forms for Community Amateur Sports Clubs (CASC)

  • How to report a serious incident in your charity 14 June 2019

    To submit serious incidents on behalf of the trustee body, charities can now use our online form. We removed the email address and added a link to the form in the ‘How to report’ section.

  • Charities and trading 6 June 2019

    The limits for small trading tax exemptions have been updated.

  • Gift Aid schedule spreadsheets to claim back tax on donations 17 April 2019

    The English and Welsh versions of the Gift Aid donations schedule and Gift Aid donations schedule LibreOffice spreadsheets have been updated. The aggregated donations amount has changed from £30 to £20 on both spreadsheets.

  • Schedule spreadsheet for connected charities' GASDS claims 6 April 2019

    The small donations gift aid limit has been updated from £20 to £30 from 6 April 2019.

  • Change your charity’s financial year 10 December 2018

    Information added for newly registered charities who want to change their financial year or period.

  • New questions in the 2018 and 2019 charity annual return service 24 October 2018

    The deadline for submitting the 2017 annual return is in one week (31 October 2018).

  • Complaints about charities (CC47) 11 October 2018

    Replaced information on whistleblowing with link to new whistleblowing guidance.

  • Accounts monitoring review: assessing the standard of charity financial information 25 September 2018
  • Charity annual return privacy notice 20 August 2018
  • 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.

  • Accruals accounts pack (CC17) - SORP FRS 102 for charitable companies 31 March 2017
  • Trustees' annual report template (SORP FRS 102) charitable company 31 March 2017
  • Charity accounting template: accruals accounts (CC17) SORP FRS 102 for charitable companies 31 March 2017
  • Independent examiner's report template (SORP FRS 102) charitable company 31 March 2017
  • 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
  • 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.

  • CIF and CAIF (A) annual return 1 January 2016
  • 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.

  • Get recognition from HMRC for your charity 14 May 2015
  • Payroll Giving 19 March 2015
  • Next : 2 of 3

Is this page useful?

Thank you for your feedback

Help us improve GOV.UK

Don’t include personal or financial information like your National Insurance number or credit card details.

Help us improve GOV.UK

To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.

Coronavirus (COVID-19)

  • Coronavirus (COVID-19): guidance and support

Brexit

  • Check how the new Brexit rules affect you

Services and information

  • Benefits
  • Births, deaths, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Departments and policy

  • How government works
  • Departments
  • Worldwide
  • Services
  • Guidance and regulation
  • News and communications
  • Research and statistics
  • Policy papers and consultations
  • Transparency and freedom of information releases

Support links

  • Help
  • Privacy
  • Cookies
  • Contact
  • Accessibility statement
  • Terms and conditions
  • Rhestr o Wasanaethau Cymraeg
  • Built by the Government Digital Service

Open Government Licence

All content is available under the Open Government Licence v3.0, except where otherwise stated

© Crown copyright