Short, useful reads on the money and compliance behind doing good: CIC tax, restricted funds, reserves policies and starting a charity.
A Community Interest Company pays corporation tax like any other company — unlike a charity. The rates, the filing clock, a worked example of a surplus that became a tax bill, and how to keep it low legally.
Read postWhy the difference between restricted and unrestricted funds matters so much for charities — and how mixing them up becomes a governance breach, even when you're broke.
Read postThere's no magic reserves figure for charities — but there is a defensible one. How trustees should set a reserves policy that satisfies funders and the regulator.
Read postA practical checklist for starting a UK charity in 2026: charitable purposes, structure, registration thresholds, trustees, governing document and the first-year compliance calendar.
Read postCharities hold the data criminals want and are targeted through the finance function. The ICO fee a charity actually pays, the exemption most lose without knowing, the 72-hour clock, and the two controls that stop the attack that really happens.
Read postThe rules on paying people in charities and social enterprises: PAYE, the 2026/27 wage and NI figures, pensions, employment status for freelancers, the trustee payment restriction, and the volunteer payment that becomes a minimum-wage bill.
Read postCIC formation and registration in 2026: the real fees, the community interest statement, the asset lock and 35% dividend cap, the Companies House identity checks now required, and a dated timeline of the first 21 months.
Read postA treasurer's account is the bank account a treasurer runs for a club, community group or small charity. What it is, what to look for, and how to open one properly.
Read postCharities SORP 2026 applies to periods beginning on or after 1 January 2026, and the England and Wales audit and examination thresholds move for year ends from 30 September 2026. The tiers, the lease change, and who drops out of audit.
Read postHow the charity trading exemptions work in 2026/27 — primary purpose, ancillary and beneficiary trading, the small trading exemption thresholds, the fundraising events rules, and the point at which a trading subsidiary becomes necessary. With a worked example and the distributable profits trap.
Read postWhat charity trustees can and cannot be held personally liable for — how structure decides the default, the four situations where incorporation stops protecting you, and what section 189 insurance does and does not cover.
Read postHow to work out the real cost of a funded project: direct costs, support costs, the four apportionment methods and what each one does to the answer, plus a worked example where a £48,000 grant quietly cost a charity £30,000 of unrestricted money.
Read postThe 25% top-up on cash and contactless gifts of £30 or less: the £8,000 ceiling, the matching rule that quietly caps most claims, what the community buildings rule really does, and a worked example where six declaration forms are worth £671 a year.
Read postThe full annual filing calendar for charities, CIOs and CICs — the 10-month Charity Commission return, the 9-month Companies House deadline, the CIC34, when a CT600 is actually needed, and a worked calendar for a 31 March year end.
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