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
Gift Aid is a scheme which allows charities to claim an extra 25p for every £1 donated
GASDS is a top up on small cash donations without using Gift Aid
Guidance on complying with with HMRC Making Tax Digital reporting requirements
Guidance around when a charity or voluntary organisation needs a bank account, and how to choose one and set it up.
Find out about the key legal sources that we refer to in this guide
Find out where charities' duties of care can arise from and who they might affect
The key duties for charities and volunteer organisations regarding insurance
Find out about the Charity Commission's expectations for reporting incidents
The Charity Commission's recommended steps that your organisation can take
Find out about the specific role that trustees can play in safeguarding
Find out about the key Acts and treaties designed to protect children
Key areas of law to be aware of if you or your organisation is responsible for safeguarding children or young people
Duties of various bodies to protect children and young people
Key duties of public bodies for safeguarding children or young people