What disclosures are required for trustee payments and expenses?

All charities must disclose details of any remuneration or benefits received by trustees from the charity or a related entity or state if there were none. The note may choose to distinguish between remuneration and benefits received for services as a trustee as opposed to an employee. For each trustee this applies to, the charity must provide information about the nature of the payment or benefits, the name of the trustee and details of why the remuneration or other benefits were paid.

All charities must disclose whether one or more trustees have received expenses or state that no trustees have received expenses from the charity. Where expenses have been incurred, all charities must disclose the total amount reimbursed or paid, the nature of the expenses incurred and the number of trustees reimbursed or who had expenses paid on their behalf.

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