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: detailed guidance notes on how the tax system operates

  1 May 2019

  The total income of the charity has been updated in annex iv section 15 of the guidance.

• Prepare a charity annual return

  18 April 2019

  The 2019 charity annual return service is now available. We have also updated the document that lists all questions in the 2018 and 2019 annual return service.

• 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.

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

  6 April 2019

  The Small Donations limit has increased from £20 to £30.

• Charities and trading

  6 April 2019

  The small trading tax exemption limits have been updated for 2019 to 2020.

• 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.

• Cael cydnabyddiaeth gan CThEM ar gyfer eich elusen

  5 November 2018

• 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).

• How to report a serious incident in your charity

  17 October 2018

  Updated guidance on reporting serious incidents for charities.

• 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.

• 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

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

  31 March 2017

• Charity accounting templates: 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

• 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: 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

• Payroll Giving

  19 March 2015

• Status for tax purposes of certain bodies

  18 March 2015

• 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)