Guidance on types of tax reporting and when and how to use them
How to prepare annual accounts and a Trustees’ Annual Report and make them available on request
Creating financial information that helps managers and trustees
What to consider when deciding on investments
Help and guidance around tax and trading laws and procedures for your organisation
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?
How to trade as a charity, and what the risks are
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.
Guidance around Gift Aid and GASDS
Learn about what your boards legal duties are and the considerations for each of them
Guidance to help your board learn about the rules on automatic disqualification, who this applies to and applying for waivers.
The rules on the automatic disqualification of trustees and senior managers.
Learn what's included on trustee disqualification in the Charities Act 2016.
What the board, trustees and senior manages can do in the event of trustee disqualification.
Learn about how you can develop trustee skills
Learn about the types of changes you can make to your governing document and the related rules
Use this series of pages as an introduction to begin the process of reflecting on equality, diversity and inclusion on your board
What is equality, diversity and inclusion?
It’s important for boards to understand why they should actively consider and create the right cultural environment for individuals from marginalised and minoritised backgrounds to become trustees.