The Charities Acts 1992 and 2011 (Substitution of Sums) Order 2026

At a glance

Step-by-step journeys using this legislation

Walkthroughs that take you from a real business situation to compliance.

Relevant guidance

Practical guides for businesses affected by this Act, ordered by how closely they engage with it.

Key facts and requirements

Specific requirements and data extracted from this legislation.

• Statutory fundraising agreements and solicitation statements

  Written agreement and solicitation statement requirements for professional fundraisers and commercial participators fundraising for a charity in England and Wales.

• Receipts and payments accounts for charities

  Simple accounting method for smaller non-company charities.

• Accruals accounts for charities

  Full accounts showing true and fair view following SORP.

• Charity group accounts requirements

  When consolidated group accounts are required for charities with subsidiaries.

• Charity accounting thresholds (from October 2026)

  New increased thresholds for charity accounting from October 2026.

• Charity accounts filing deadlines

  Deadlines for filing charity accounts with the Charity Commission.

• Charity independent examiner requirements

  Who can be an independent examiner for charity accounts.