Your comprehensive resource for setting up and managing a UK charity. From registration to compliance, find expert guidance for trustees and charity administrators.
£5,000
Min. Registration
10 Months
File Accounts
£25k
SORP Threshold
Registration, structures, and legal requirements
Duties, governance, and legal obligations
Preparation, filing, and reporting requirements
Corporation Tax, Gift Aid, and VAT
Charity Commission, audits, and checks
PAYE, pensions, and staff management
How to register and establish your UK charity
In the UK, your organisation must register with the Charity Commission if:
Charities with income under £5,000 are not required to register but can do so voluntarily. Unincorporated associations like sports clubs can register as charities if they have charitable purposes.
There are several charity structures to choose from, each with different advantages:
Simplest structure. Suitable for small charities with few assets. Trustees have unlimited liability.
Separate legal entity, limited liability for trustees. Registered with Charity Commission only.
Limited by guarantee. Registered with both Companies House and Charity Commission.
Suitable for endowments and foundations. Trustees hold property on trust for charitable purposes.
To register your charity, you'll need:
Our experts can guide you through the entire registration process.
Learn about our setup service →Understanding your duties as a charity trustee
Trustees must be:
Ensure your charity carries out its stated purposes for the public benefit.
Ensure proper financial management and controls are in place.
Responsibly appoint and manage staff and volunteers.
Identify and manage risks to the charity.
Trustees must hold regular meetings (at least once every quarter) to:
All decisions should be documented in meeting minutes, which must be kept as official records.
We offer trustee training to help your board understand their responsibilities.
Learn about our training →Preparing and filing your charity accounts
Your charity's income determines the type of accounts you must prepare:
| Income | Accounts Type | Requirement |
|---|---|---|
| Under £10,000 | Receipts & Payments | No examination required |
| £10,000 - £25,000 | Receipts & Payments | Independent examination recommended |
| £25,000 - £1 million | Accruals (FRS 102) | Independent examination required |
| Over £1 million | Accruals (FRS 102) | Full audit required |
Charities with income over £25,000 must prepare their accounts using:
These ensure consistency and transparency in charity financial reporting.
Charities must file their annual accounts with the Charity Commission within 10 months of their financial year-end. Late filing can result in penalties and regulatory action.
We prepare charity accounts to FRS 102 and SORP standards.
Learn about our accounts service →Understanding charity tax obligations
Charities are generally exempt from Corporation Tax on income that is:
However, tax may be payable on trading income that is not directly related to the charity's charitable purposes.
Gift Aid is one of the most valuable tax reliefs for charities. When a UK taxpayer donates to your charity:
Make sure donors complete a Gift Aid declaration for each donation.
Charities do not get special VAT treatment but can:
We can help maximise your charity's tax reliefs and ensure compliance.
Book a free consultation →Staying compliant with Charity Commission requirements
The Charity Commission is the regulator for charities in England and Wales. Their role includes:
All registered charities must file an Annual Return each year, which includes:
The Annual Return must be filed within 10 months of your financial year-end.
For charities with income £25,000 - £1 million. Less extensive than an audit. Examiner reviews accounts and vouches material items.
For charities over £1 million income. Comprehensive examination of financial controls and transactions. Required by law in these cases.
Avoid these frequent problems:
We can help ensure your charity stays compliant with all regulations.
Learn about our compliance services →Managing staff and meeting employment obligations
If your charity pays employees or contractors, you must operate PAYE as part of your payroll. This includes:
All UK employers must automatically enrol eligible workers into a workplace pension. This applies to charities too. You must:
Trustees generally cannot be paid for their role as trustee. However, exceptions exist:
Always seek professional advice before paying trustees.
We provide comprehensive payroll services for charities including RTI and Auto Enrolment.
Learn about our payroll services →