Charity money, tax and accounts

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

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• Gift Aid template letter for the end of year: method B
  • 16 May 2023

  The template letter has been updated.

• Gift Aid template letter for the end of year: method A
  • 16 May 2023

  The template letter has been updated.

• Internal financial controls for charities (CC8)
  • 26 April 2023

  This guidance has been redesigned and updated to reflect changes to practice and the law.

• Charities: detailed guidance notes on how the tax system operates
  • 17 April 2023

  In Chapter 8: The Gift Aid Small Donations Scheme before 6 April 2017, the amounts in example 2 at Chapter 8.19.9 have been changed for consistency.

• Prepare a charity annual return
  • 24 February 2023

  Charity Annual Return 2023 question guide added.

• Charity emergency appeals: starting, running and supporting charitable emergency appeals (CC40)
  • 31 October 2022

  Guidance updated to reflect changes (introduced by the Charities Act 2022) that simplify the current rules on failed appeals and what trustees need to do in these situations.

• Payments to charity trustees: what the rules are
  • 31 October 2022

  Guidance updated to reflect changes (introduced by the Charities Act 2022) that enable trustees to be paid in certain circumstances for providing goods to their charity using the statutory power.

• Managing faith charities as trustees
  • 28 July 2021

  We have updated our previous 'Faith in good governance' guidance to make it easier to find information. The guidance is now called 'Managing faith charities as trustees'.

• Independent examination of charity accounts: examiners (CC32)
  • 14 July 2021

  The guidance has been updated to include the use of electronic signatures on the balance sheet, trustees' annual report and independent examination.

• Independent examination of charity accounts: guidance for trustees (CC31)
  • 14 July 2021

  The guidance has been updated to include the use of electronic signatures on the balance sheet, trustees' annual report and independent examination.

• Charity reporting and accounting: the essentials November 2016 (CC15d)
  • 14 July 2021

  The guidance has been updated to include the use of electronic signatures on the balance sheet, trustees' annual report and independent examination.

• 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

  Added translation

• Charities: Sponsorship and Gift Aid declaration form
  • 19 August 2020

  A welsh translation has been added.

• 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.

• 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.

• 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.

• 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

• Charity accounting template: 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

• 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

• 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 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