Tax and trading

Help and guidance around tax and trading laws and procedures for your organisation

Corporation and income tax

Charities are usually exempt from paying corporation or income tax, but there are some situations where you might become liable

When do charities need to consider VAT and what are the exemptions?

Guidance on complying with with HMRC Making Tax Digital reporting requirements

How to set up a trading subsidiary
Charities are allowed to trade under certain circumstances, but if you've decided to develop a trading activity which is not allowed, you'll need to establish a trading subsidiary. Here's how.
- Financial management
Key stages of collaboration
Take a look at the key stages of collaboration and what they mean for your organisation
- Financial management
Financial difficulty and insolvency
This page provides a brief overview of some of the areas you will need to think about in relation to serious financial difficulties and insolvency.
- Financial management
Making tax digital
Guidance on complying with with HMRC Making Tax Digital reporting requirements
- Financial management
Gift aid small donations scheme (GASDS)
GASDS is a top up on small cash donations without using Gift Aid
- Financial management
Gift Aid
Gift Aid is a scheme which allows charities to claim an extra 25p for every £1 donated
- Financial management
Gift Aid and GASDS
Guidance around Gift Aid and GASDS
- Financial management
Trading and charities
How to trade as a charity, and what the risks are
- Financial management
VAT and charities
When do charities need to consider VAT and what are the exemptions?
- Financial management