Business guidance

Charities & Social Enterprise

Claim Gift Aid on donations

How charities and CASCs can claim Gift Aid to boost donations by 25%, plus use GASDS to claim on small cash and contactless donations without declarations.

Charities & Social Enterprise

Membership organisations compliance checklist

A confirmation checklist for membership organisations — trade bodies, unions, congregations, parties, clubs and societies. Work through the duties every organisation shares, then the registration items for what kind of organisation you are.

Charities & Social Enterprise

OSCR annual reporting and charity accounts

How to complete your annual return and file charity accounts with OSCR. Covers the 9-month filing deadline, the online monitoring return, accounting thresholds that determine whether you need an audit or independent examination, and notifiable event reporting.

Charities & Social Enterprise

OSCR charity compliance checklist

Annual compliance checklist for Scottish charities registered with OSCR. Covers registration obligations, annual reporting, accounting, trustee duties, and notifiable events.

Charities & Social Enterprise

OSCR enforcement and charity investigations

What triggers an OSCR inquiry, OSCR's enforcement powers including those strengthened by the 2023 Act, possible outcomes of an investigation, and charity reorganisation schemes.

Charities & Social Enterprise

Registration rules for trade unions, political parties and charities

What a membership organisation must register depends on what it is. Trade unions list with the Certification Officer and file a statutory annual return. Political parties that contest elections register with the Electoral Commission and report donations. Organisations established for exclusively charitable purposes — including most religious congregations and many membership bodies — register with the charity regulator for their nation. Work through the section for your kind of organisation.

Charities & Social Enterprise

Report annually to the Charity Commission for Northern Ireland

How to complete your Annual Monitoring Return and file accounts with CCNI. Covers the 10-month filing deadline, accounts basis by income band, and whether you need an independent examination or a full audit.

Charities & Social Enterprise

Run a compliant membership organisation

Whatever kind of membership organisation you run — a trade body, a union, a congregation, a party or a club — the same core duties apply. Data protection comes first: membership records are extensive personal data, often including special category data such as union membership, religious belief or political opinion. Add employers' liability insurance if you employ anyone, and keep your premises safe, fire-safe and free of discrimination.

Food, Drink & Hospitality

Specialist hospitality licences and permissions

Gaming machines, civil wedding venues, tourist accommodation registration, HMO licensing and other specialist permissions for hospitality businesses with specific activities or business models.

Charities & Social Enterprise

Trustee duties under Scottish charity law

Your legal duties as a charity trustee in Scotland, including the general duties under the 2005 Act, the expanded disqualification criteria introduced by the 2023 Act, and what to do if things go wrong.

Charities & Social Enterprise

Understanding OSCR and Scottish charity regulation

How charity regulation works in Scotland and why it differs from the rest of the UK. Explains OSCR's role, the key legislation, how the Charities (Regulation and Administration) (Scotland) Act 2023 strengthened the framework, and what this means for your charity.

Charities & Social Enterprise

Which membership organisation rules apply to your organisation

Membership organisations — trade and professional bodies, trade unions, religious congregations, political parties, clubs and societies — are mostly governed by the universal duties, with data protection looming large because membership records are extensive. On top of those, what you must register depends on what kind of organisation you are: trade unions list with the Certification Officer, political parties register with the Electoral Commission, and charitable bodies register with the charity regulator for their nation.

Tax & Finance

Check if you need to register for VAT

Find out if your business must register for VAT based on your taxable turnover. Covers the £90,000 threshold, what counts as taxable turnover, the rolling 12-month test, and when voluntary registration makes sense.

Business Structure

Mandatory registrations every business must complete

Step-by-step guide to the registrations every business must complete before trading, regardless of sector. Covers HMRC tax registration, ICO data protection fee, mandatory insurance, and pension auto-enrolment.

Premises & Operations

Meet your business waste duty of care

Understand your legal responsibilities when producing, storing, or disposing of business waste. Covers using registered waste carriers, completing waste transfer notes, and the stricter rules for hazardous waste.

Compliance & Legal

Pre-trading compliance checklist

A concise yes/no checklist to verify you have completed all mandatory pre-trading requirements, including business registration, tax, insurance, licences, premises approvals, and data protection.