Articles and guides for charity teams

A trustee-level walkthrough of UK charity VAT: business vs non-business activity, the main reliefs, irrecoverable VAT, and when a trading subsidiary is worth it.

How UK charities can accept shares, land, art and other non-cash gifts safely and tax-efficiently, with a board-ready acceptance policy and donor process.

How UK charities handle restricted funds under SORP: definition, common mistakes, finance system setup, designated funds, reconciliation, and audit triggers.

Plain-English auto-enrolment duties for small UK charities: workforce checks, qualifying schemes, contributions, compliance declarations, and re-enrolment.

UK trustee guide to choosing independent examination or statutory audit: thresholds, examiner qualifications, likely fees, and practical timetable implications.

How UK charities can build a grant-writing calendar that improves bid quality with capacity planning, opportunity scoring, and disciplined review cycles.

How Gift Aid works, which donations qualify, how to register and claim through HMRC, and the mistakes that get claims rejected. A plain guide for charity teams.

Do charities pay business rates? A plain guide to mandatory 80 percent relief, discretionary relief, who qualifies, and how to avoid overpaying on premises.

How UK charities handle VAT partial exemption: standard and special methods, de minimis tests, and trustee controls that prevent HMRC errors in returns.