Charity money, tax and accounts
Latest documents
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Claim top-up payments for the Gift Aid Small Donations Scheme
The example for how Gift Aid Small Donations Scheme (GASDS) claims are worked out has been updated.
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Charities: detailed guidance notes on how the tax system operates
This page has had updated information added to Chapter 2 and Annex ii.
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Gift Aid donation claims for charities and CASCs
Information about charity membership fees for a child under the age of 18 has been updated.
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Prepare a charity annual return
We have added a link to new guidance on using the 'update charity details' service for the first time. This page has also been rewritten to make it shorter and easier to use.
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Independent examination of charity accounts: guidance for trustees (CC31)
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.
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Gift Aid forms for charities and Community Amateur Sports Clubs (CASC)
Page updated to include forms for Community Amateur Sports Clubs (CASC)
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How to report a serious incident in your charity
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.
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Charities and trading
The limits for small trading tax exemptions have been updated.
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Gift Aid schedule spreadsheets to claim back tax on donations
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.
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Schedule spreadsheet for connected charities' GASDS claims
The small donations gift aid limit has been updated from £20 to £30 from 6 April 2019.
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Change your charity’s financial year
Information added for newly registered charities who want to change their financial year or period.
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New questions in the 2018 and 2019 charity annual return service
The deadline for submitting the 2017 annual return is in one week (31 October 2018).
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Complaints about charities (CC47)
Replaced information on whistleblowing with link to new whistleblowing guidance.
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Accounts monitoring review: assessing the standard of charity financial information
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Charity annual return privacy notice
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Independent examiner's report template for Receipts and Payments accounts
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Receipts and payments accounts pack (CC16)
Updated the templates section to include Welsh versions.
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How to authorise a charity adviser to submit accounts
How to let us know if you want your charity’s accountant or other adviser submit accounts on trustees’ behalf.
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Independent examination of charity accounts: examiners (CC32)
New CC32 guidance and directions added.
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Accruals accounts pack (CC17) - SORP FRS 102 for charitable companies
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Trustees' annual report template (SORP FRS 102) charitable company
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Charity accounting templates: accruals accounts (CC17) SORP FRS 102 for charitable companies
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Independent examiner's report template (SORP FRS 102) charitable company
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Charity finances: trustee essentials (CC25)
(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
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Charities: fit and proper persons test
Amendments to 'what the fit and proper persons test is about' and 'what is tax avoidance?' sections of the page.
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Charity tax relief model declaration
Page updated with new 'fit and proper persons helpsheet and declaration' pdf.
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Create Gift Aid declarations for your donors as an intermediary
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Prepare a charity's annual accounts
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Charity reporting and accounting: the essentials November 2016 (CC15d)
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Accruals accounts pack (CC17) - SORP FRS 102
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Trustees' annual report template (SORP FRS 102)
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Charities and investment matters: a guide for trustees (CC14)
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.
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Charities: change of details form (ChV1)
Revised English and Welsh versions of 'How to complete CHV1 HMRC charities variations form' guidance published.
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Gift Aid template letter for the end of year: method B
Amended PDF added to the page.
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Gift Aid template letter for the end of year: method A
Amended PDF added to this page
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Gift Aid claim template letter: standard method
Amended PDF added to the page.
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Gift Aid template letter for sales above the £1,000 limit: method B
Amended PDF added to the page.
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Gift Aid template letter for sales above the £100 limit: method A
Amended PDF added to the page.
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Trustees trading and tax: how charities may lawfully trade (CC35)
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Managing a charity’s finances (CC12)
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Charity reserves: building resilience (CC19)
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Gift Aid declarations: claiming tax back on donations
Entry level guidance at 'what declarations must include section' amended.
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Charities: Sponsorship and Gift Aid declaration form
A new Gift Aid declaration form has been published.
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Charities and CASC: Gift Aid declaration forms for multiple donation
Added translation
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Charities and CASC: Gift Aid declaration forms for a single donation
Changes made to the single Gift Aid Declaration forms.
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Get recognition from HMRC for your charity
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Payroll Giving
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Status for tax purposes of certain bodies
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Charity tax reliefs: guidance on Charity Commission policy
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Permanent endowment: rules for charities
Clarifications including rules for companies and charitable incorporated organisations (CIOs)