Articles and guides for charity teams

What VAT is for charities, why they are not simply exempt, the reliefs you can claim, and when reclaiming is possible, for trustees and finance teams.

What the Charities SORP is, who has to follow it, how accruals accounting differs from receipts and payments, and what the framework requires of charity accounts.

Trustee guide to 2026 SORP focus: clearer narrative disclosure, reserves clarity, fund-note consistency, and practical preparation steps before year-end.

Practical charity finance guidance on reserves policy, how to set reserve levels, and how trustees can review them clearly and consistently over time.

The plain explanation of what cover a UK charity genuinely needs, what is optional, and the questions trustees should ask the broker at every renewal.

Complete guide to charity accounting: receipts & payments vs accruals, SORP, restricted funds, independent examination, and annual audit thresholds.

UK trustee guide to charitable trading boundaries: primary purpose income, small trading exemptions, subsidiary triggers, and board checks for tax and risk.

Step-by-step UK guide to business rates relief for charity premises: mandatory and discretionary relief, evidence packs, council decisions, and appeal routes.

A practical framework for charity financial resilience: setting reserves from your own risk, managing cash flow, and stress-testing income before a shock hits.