Registering a charity in England and Wales is a two-stage process. The Charity Commission issues your registered charity number. HMRC recognition is a separate application that unlocks Gift Aid and tax reliefs. Many founders complete stage one and assume they are done; this guide covers both.
The short answer: when you must register
A charity based in England or Wales must register with the Charity Commission once its annual income exceeds £5,000. A charitable incorporated organisation (CIO) must register whatever its income, even before it has received any money. Registration is with the Charity Commission for England and Wales, not Companies House (unless you are forming a charitable company, which registers with both).
Before you apply: what to have ready
Arriving at the online application with everything prepared avoids delays. The Commission will ask for each of the following.
| Item | Why it matters |
|---|---|
| Governing document | The Commission reviews this to confirm your purposes are charitable. Using a Commission model constitution for a CIO significantly reduces the assessment time. |
| Charitable purposes statement | Purposes must fall within the Charities Act 2011 and meet the public benefit test. The Commission's setting-up guidance describes what is and is not accepted; do not draft these from memory. |
| Trustee details | Full names, addresses, dates of birth and declaration that each trustee is not disqualified. Minimum three trustees is standard practice. |
| Income evidence or plan | Evidence that income exceeds £5,000, or a credible plan showing it will. CIOs are exempt from the income gate but still need to demonstrate serious intent. |
| Bank account details | Some banks require your registered charity number before opening a charity bank account; check early and resolve this before you apply so there is no hold-up after approval. |
Choosing your structure first
The structure you choose determines where you register and what you file every year. A CIO registers only with the Charity Commission. A charitable company limited by guarantee registers with both the Charity Commission and Companies House. An unincorporated association gives no limited liability and suits small, low-risk organisations. A community interest company (CIC) is not a charity at all and sits outside the Commission's jurisdiction entirely.
Structure choice is a decision to make before you begin the registration application, because it determines which form you complete and what governing document you need. The full comparison of CIO versus charitable company versus CIC is in the Setting up a charity or CIO guide; if you are considering a CIC, the CIC complete guide covers that route separately.
The registration process, step by step
- Confirm eligibility and the £5,000 gate. Check whether your organisation meets the registration criteria under CC21b. If you are forming a CIO, you must register regardless of income. If you are not forming a CIO and your income is under £5,000, registration is not yet required (though you may apply voluntarily in limited circumstances). Note that excepted and exempt categories of charity (certain churches, armed forces charities and others) have different routes; check the Commission's guidance if this might apply to you.
- Finalise your governing document and charitable purposes. Your purposes must fall within the statutory list in the Charities Act 2011 and satisfy the public benefit test. The Commission's setting-up guidance is the correct reference for the accepted descriptions; do not rely on a competitor checklist or generalist template. If you are forming a CIO, use the Commission's published model constitution for your CIO type (association or foundation) to reduce assessment time.
- Appoint your trustees. Trustees must be aged 16 or over for a CIO (18 or over for most other structures). Each must confirm they are not disqualified under the automatic disqualification rules in the Charities Act 2011, as amended by the Charities (Protection and Social Investment) Act 2016. Have full contact details and dates of birth for every trustee ready before you start the application.
- Set up the charity's bank account. Many high-street banks will not open a charity account without a registered charity number. Check your preferred bank's requirements before applying: some will proceed on sight of the governing document, others require the number first. Getting clarity early avoids a delay between receiving your number and being able to receive funds.
- Apply online via the Charity Commission registration service. Log in to the Charity Commission online service and work through the CC21b application. You will upload your governing document, enter trustee details, confirm your purposes and provide your income evidence or CIO declaration. The Commission's processing timescales vary and are not published as a fixed turnaround; check their current guidance for the latest position.
- Receive your registered charity number. On approval you will receive a registered charity number. Your charity appears on the public register and can describe itself as a registered charity. This step does not deliver Gift Aid or HMRC tax reliefs. The next required step is a separate HMRC application (see below).
After you register: apply for HMRC recognition
Commission registration and HMRC recognition are separate processes. Registering with the Charity Commission gives you a charity number and puts you on the public register. It does not automatically give you Gift Aid, exemption from income tax, or other HMRC reliefs. To benefit from those, your charity must be recognised by HMRC as a qualifying organisation.
This is the step most new charities miss. Founders collect Gift Aid declarations from supporters immediately after Commission registration, then discover months later that they cannot make a valid claim until HMRC recognition is in place. Apply to HMRC as soon as you receive your charity registration number: you will need the number, your governing document, bank account details and the names of your responsible persons.
Once recognised, you can begin collecting Gift Aid on eligible donations and claim exemptions on qualifying income. See the HMRC recognition vs charity registration post for a full walkthrough of the HMRC application.
Your first-year duties
All registered charities must submit an annual return to the Charity Commission within 10 months of the financial year end. This applies from the first year of registration. What the return contains depends on income: under £10,000, you report income and spending only; between £10,000 and £25,000 you answer the annual return questions; over £25,000 you must also attach the trustee annual report and accounts. The tiering changes what you file, not whether you file. See the Charity Commission annual return guide for the full process.
Above £25,000 gross income (£40,000 for financial years ending on or after 30 September 2026) you must also arrange external scrutiny of your accounts: an independent examination or, at higher thresholds, a statutory audit. The charity accounts service covers both.
| First-year compliance event | Deadline |
|---|---|
| Annual return (all registered charities) | Within 10 months of financial year end |
| Trustee annual report and accounts (income over £25,000) | Filed with the annual return, same deadline |
| Independent examination or audit (income over £25,000; £40,000 for financial years ending on or after 30 Sep 2026) | Completed before the accounts are filed |
Scotland and Northern Ireland
This guide covers England and Wales only. Scottish charities are regulated by OSCR (the Office of the Scottish Charity Regulator), a completely separate regime with different registration requirements and scrutiny rules. Northern Ireland charities are regulated by the Charity Commission for Northern Ireland (CCNI), also a distinct regime. If your charity operates primarily in Scotland or Northern Ireland, go to the relevant regulator's guidance rather than the Charity Commission for England and Wales.
Frequently asked questions
What income means we must register a charity?
A charity based in England or Wales must register with the Charity Commission once its annual income exceeds £5,000. Below that level, registration is not compulsory for most structures, though the charity will be unable to access Gift Aid or appear on the public register.
Does a CIO have to register whatever its income?
Yes. A charitable incorporated organisation must register with the Charity Commission regardless of income, including before it has received any money. This is the one structure where the £5,000 gate does not apply.
Do I register with Companies House or the Charity Commission?
It depends on your structure. A CIO registers only with the Charity Commission. A charitable company limited by guarantee must register with both the Charity Commission and Companies House. An unincorporated association does not register at Companies House at all.
How do we get Gift Aid after registering?
Gift Aid requires a separate application to HMRC for charity recognition. Commission registration alone does not deliver it. Apply to HMRC as soon as you receive your registered charity number. Do not collect Gift Aid declarations from donors until HMRC recognition is confirmed.
What is the annual return deadline?
All registered charities must submit their annual return to the Charity Commission within 10 months of the end of the financial year. The deadline applies from the first year of registration.
Can a charity have paid trustees?
Trustees are normally unpaid volunteers. Paying a trustee requires either express authority in the governing document or a specific Order or Scheme from the Charity Commission. Without one of those, paying a trustee is a breach of trust. This is distinct from paying staff who are not trustees.
How long does registration take?
The Charity Commission does not publish a fixed processing time. Timescales vary depending on the complexity of your application and current Commission workload. Using a model constitution for a CIO and having all documents ready before applying typically reduces delays. Check the Commission's current guidance for the latest position.
Do Scottish charities register with the Charity Commission?
No. Scottish charities register with OSCR, not the Charity Commission for England and Wales. The regimes are entirely separate; thresholds, reporting requirements and scrutiny rules differ. This guide covers England and Wales only.
What is a charitable purpose for public benefit?
A charitable purpose must fall within the list in the Charities Act 2011 (such as the prevention of poverty, the advancement of education, or the advancement of religion) and must benefit the public rather than a private group. The Commission's guidance on public benefit is the definitive reference; do not rely on a checklist or third-party summary for this decision.
Do we need a bank account before we register?
Not necessarily before applying, but you will need one before you can receive funds from your charity's work. Some banks will open a charity account before you have a registered number, on sight of your governing document. Others require the number first. Check your bank's requirements early so there is no gap between registration and being able to operate.