Charity finance guides.

A complete guide to England and Wales charity scrutiny thresholds: when no review is needed, when an independent examination applies, and when a statutory audit becomes mandatory.

A practical transition guide to the Charities SORP (FRS 102) for accounting periods starting on or after 1 January 2026, covering what changes, your timeline, and the steps trustees need to take now.

CIO, charitable company, unincorporated association or CIC? Compare liability, registration, regulator and tax reliefs for each legal form and choose the right structure for your organisation.

A comprehensive reference on how VAT applies to UK charities: registration rules, purchase reliefs, fundraising exemptions, business vs non-business apportionment, partial exemption and business rates relief.

Everything you need to know about community interest companies (CICs): what they are, how they differ from charities and CIOs, the asset lock, CIC34 filing, tax treatment, and how to convert between structures.

Everything trustees and treasurers need to run Gift Aid correctly: declarations, benefit limits, GASDS, retail Gift Aid, higher-rate donor reclaims and what happens when things go wrong.

How to register a charity in England and Wales: the £5,000 income gate, what to prepare, the online Charity Commission application, HMRC recognition and your first-year compliance duties.

A complete guide to registering a charity or CIO in England and Wales: choosing the right structure, the £5,000 income threshold, the Charity Commission registration process, HMRC recognition, and your first-year compliance duties.