Many charities don’t properly consider the risks their organisations are facing. Perhaps they don’t know where to start, haven’t the time, or don’t think

This guide aims to make reading a set of charity accounts simple for those new to the charity sector. Most of the basic accounting

This short guide is relevant to charities offering goods and services to individuals as well as seeking funding through grants and services. While you

This guide provides a step-by-step process for handling a merger or a takeover, explaining the options for different structures. It considers the legal and

We published this guide to help you with models for collaborative working to deliver services and share back office functions . This guide covers

Build on your risk assessment process to involve more people. This guide explains how constructive use of risk management techniques can draw out the

This guide provides a framework to share a common understanding about risk and a tool for the prioritisation of management decision-making. It will help

What level of reserves should a charity have? This guide sets out a method for analysing your charity’s financial position and developing a robust

For anyone who thinks their reserves could be working harder. Many charities adopt a conservative attitude when it comes to reserves. Rather than viewing

If the activities you are planning do not fall within the exemptions and the activities are not fulfilling the primary purpose of the charity,

Primary purpose trading is trade carried out by a charity in the course of carrying out its main objects and is exempt from income

Trading is the exchange of goods or services for a fee. For tax, the law does not specifically define trading, but case law has

The Gift Aid Small Donations Scheme (“GASDS”) allows a charity or a Community Amateur Sports Club to claim a Gift Aid-like top up payment

A basic principle underlying Gift Aid is that the gift should be freely given with nothing substantial expected or provided in return. The donor,

Once a charity has registered with HMRC, there are three ways to claim Gift Aid: Spreadsheet claim, using the Charities Online service via the

Gift Aid may only be claimed on donations by UK taxpayers who have paid at least the Gift Aid amount in tax (income and

Gift Aid is a tax efficient method for individuals to make donations to charities. A Gift Aid donation from an individual is assumed to