Charity legal structure
The legal environment for Charities in the UK
Unit 2
Charities exist for purposes that benefit the public.
Therefore must:
- Follow charity law
- Only do things that are charitable by law
- Be run by trustees who do not usually benefit from the charity
- Be independent
Charities may benefit from:
- Certain tax reliefs
- Reduced business rates
- May receive grants and funding
The most common legal forms for charities and not for profit entities in the UK are trusts, charitable incorporated organisations (CIO), company limited by guarantee and unincorporated associations. Community Interest Companies (CIC) or a Community Amateur Sports Club (CASC) cannot be Charities.
A social enterprise is a business that has social, environmental or community-based objectives and can have non-charitable purposes.
In each part of the UK all charities are regulated and subject to charities law, with three regulators and three sets of legislation.
The Regulator in England and Wales:
Charity Law: Charities Act 2011/22
The Regulator in Scotland:
Office of the Scottish Regulator (OSCR)
Charity Law: Charities and Trustee Investment (Scotland) Act 2005
The Regulator in Northern Ireland:
Charity commission for Northern Ireland (CCNI)
Charity Law: Charities Act (Northern Ireland) 2008 and 2013
Choose your region and specify turnover below. You will be able to find out what is the current (2022) accounting compliance framework for Charitable Trusts / Charitable Companies / Unincorporated Associations / Charitable Incorporated Organisations (CIO/SCIO)
Select options below to see your legal requirements
- Annual Return - Income and Expenditure only
- For CIO only:
Annual Accounts - choose between Receipts and Payments or Income and Expenses (Accruals) basis - Annual Return
- Trustee Report

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