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Guidance and regulation

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From The Charity Commission
  • Use our online service to keep your charity’s information and contact details up-to-date with the Charity Commission.

  • How to decide what your charity’s purposes are and write them in the ‘objects’ clause of your governing document.

  • Find out about the rules you must follow to govern your charity.

  • How to get the right people with the right skills on your charity's trustee board.

  • What to put in your trustees' annual report, depending on your charity's income and the value of its assets.

  • How to register your charity once it has been set up, what you need before you start your application and what happens after you apply.

  • How to change your charity structure, for example from unincorporated to a CIO or charitable company.

  • Find out how to make sure that your charity’s money is safe, properly used and accounted for.

  • Charity trustees must 'have regard' to the Charity Commission's public benefit guidance when carrying out activities to which it's relevant.

  • Find out how to identify and deal with conflicts of interest in your charity.

  • How to manage your charity’s financial activity and use internal financial controls to reduce the risk of loss.

  • A charity's objects are a statement of its purposes - they must be exclusively charitable.

  • Understand the rules for making payments to trustees, including trustee expenses

  • Find out about your responsibilities to keep everyone who comes into contact with your charity safe from harm: this includes volunteers, staff and beneficiaries.

  • Read about the changes that have been introduced by the Charities Act 2022.

  • Find out how to pay less tax as a charity and when to set up a subsidiary trading company.

  • Directions and guidance the examiner must follow and the role and responsibility of independent examiners when examining the accounts of a charity.

  • Samples showing the layout and format of trustees’ annual reports and accounts under SORP 2005. For samples under SORP FRSSE and SORP FRS 102, see detail below.

  • Regulations setting out what should be included in a governing document for a CIO.

  • You can start to raise funds for your charity once you have your governing document and trustees in place.