Articles and guides for charity teams

The financial literacy trustees genuinely need, the questions they must answer, and the patterns that signal a charity board out of its depth on the numbers.

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

Compare receipts & payments and accruals accounting for charities: when to use each method, how they differ, and when to make the switch to accruals.

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.

Claim Gift Aid from HMRC on every UK taxpayer donation: register, collect declarations, submit claims quarterly, and use the small-donations scheme.

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.