Charity

2013

• Small Charitable Donations
• [16/01/2013] The Gift Aid Small Donations Scheme is due to be introduced from 6 April 2013.
• Companies limited by guarantee
• [15/02/2013] Often a source of confusion, this guide to what constitutes a company limited by guarantee should help.
• Charities Gift Aid
• [15/02/2013] The Small Charitable Donations Act 2012 legislated the Gift Aid Small Donations Scheme and will be implemented from 6 April 2013.
• Charity Reporting
• [07/03/2013] The Charity Commission have updated their guidance CC15b - Charity Reporting and Accounting: The Essentials
• Charities Online
• [22/04/2013 From 22 April 2013, charities and Community Amateur Sports Clubs (CASCs) will be required to use HMRC’s charities online service to obtain repayment of gift aid.

2012

• Charities Act 2011 - An Update
• [27/02/2012] The Charities Act 2011 consolidates previous charity legislation into a single comprehensive Act. The implementation date of the Charities Act 2011 is 14 March 2012.
• OSCR Trustees general duties and good governanace checklist
• [19/09/2012] Charity law in Scotland imposes four general duties on charity trustees and have recently produced a good governance checklist.
• Implementation of Charities Act 2011
• [16/03/2012] The Charities Act 2011 comes into force on 14 March 2012 and consolidates previous charities legislation into a single Act.
• Guidance on Accounting and Audit thresholds for charities in the UK and Rebublic of Ireland.
• [20/09/2012] The Charity Commission has produced a summary of accounting and audit thresholds for charities in UK and Republic of Ireland.
• Charity Commission updates guidance on internal financial controls (CC8)
• [15/10/2012] Nigel Davies suggests now might be a good time to review your charity or charity client’s financial controls.
• Charity Trustees' Reporting
• [18/09/2012] Trustees have an obligation to report serious incidents or other matters relating to their charity. This should be done when the incident occurs but can also be brought to the Charity Commission’s attention when submitting the annual report. See guidance here.
• Taking a look under the bonnet - a trustee check on internal financial controls
• [20/09/2012] Nigel Davies, Accountancy Policy Team, Charity Commission, suggests now might be a good time to review your charity’s internal financial controls
• Charity Commission publishes new strategy on combating fraud
• [The Charity Commission is calling for charities to better protect themselves against fraud and financial crime.
• Charities – fraud
• [25/06/2012] The Charity Commission has updated its guidance on trustee duties to protect charities from fraud and financial abuse.
• Gift Aid - An update
• [25/06/2012] HMRC issues new form R68(i) - Gift Aid and tax repayment claims form, which replaced all previous versions of this claim form.

2011

• Registering a charity
• Guidance on registering a charity.
• Charity Reporting
• [06/06/2011] The future of the SORP.

2010

• Accruals accounts pack
• [06/04/10] - Launch of new accruals accounts pack for small charities.