Further information on financial and taxation issues is available from a number of sources listed below. The Charity Commission is not responsible for the content of any of the websites linked to here nor can the Charity Commission guarantee that these links will work all of the time and has no control over the availability of these sites.
VAT, Gift Aid, Charity Income and Corporation tax
HM Revenue and Customs - Charities Division
PAYE and National Insurance
HM Revenue and Customs - Employers
Charity Business Rates
The Department for Communities and Local Government (DCLG) has issued guidance to local authorities on finance matters including guidance on rate reliefs for charities and other non-profit making organisations. This can be downloaded from the DCLG website.
Advice on how to invest charity funds
The Commission gives guidance on the basic principles of investment in its publication Charities and Investment Matters (CC14). For specific investment advice you should contact your investment advisor.
The Auditing Practices Board is responsible for developing auditing practice in the United Kingdom and the Republic of Ireland. It has issued guidance on charity audit in Practice Note 11 which can be downloaded from their website.
The role of the Accounting Standards Board (ASB) is to issue accounting standards in the UK. Information on accounting standards in issue and the development of new standards including convergence with international standards is available from the ASB website.
Registered Social Landlord's SORP
Statement of Recommended Practice (SORP) Accounting by Registered Social Landlords can be ordered from the National Housing Federation.
Further and Higher Education SORP
Copies of the Statement of Recommended Practice: Accounting for Further and Higher Education can be downloaded from Universities UK Bookshop
Other useful links
In addition to the websites listed above, the Charity Commission maintains a list of umbrella bodies and other organisations whose websites provide a useful information resource to charities.
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