HMRC (opens in a new tab)
Tax collection, customs duties, national insurance, tax credits, and enforcement of the National Minimum Wage. Regulates all UK businesses for tax compliance including Corporation …
Enforces 6 Acts this sector relies on.
Sector
Charities & Social Enterprise
Registered charities, CICs, social enterprises and non-profit organisations.
- Guides
- 25
- Regulators
- 12
- Legislation
- 23
- Journeys
- 5
Start here
Step-by-step routes through what charities & social enterprise businesses must do.
Curated by what's changing, what's most consequential, and where things go wrong.
Changing now
From 1 October 2026
Understanding the Employment Rights Act 2025
Employment Rights Act 2025: October 2026 reforms (fire and rehire, harassment, tribunals)
New to the sectorSet up a charity
Register and set up a charity
Check you're compliantScottish charity compliance quick check
For charities registered with OSCR in Scotland
Also surfaceSet up a community interest company (CIC)
The CIC route for social enterprises
If it's gone wrongResponding to an OSCR charity investigation
OSCR investigation? Start here (Scotland)
Who regulates you
See all 12The bodies that set rules and enforce compliance for charities & social enterprise.
Ranked by how much of the legislation this sector's guides cite each one enforces.
Charity Commission (opens in a new tab)
Statutory regulator of registered charities in England and Wales. Maintains the public register of charities (168,000+ registered). Ensures charity trustees comply with legal obligations. …
Enforces 5 Acts this sector relies on.
Local Authority (opens in a new tab)
Local councils enforce food safety (via Environmental Health Officers), issue alcohol licences, grant planning permission, and regulate certain business activities at local level. Responsibilities …
Enforces 5 Acts this sector relies on.
ICO (opens in a new tab)
Data protection, freedom of information, privacy and electronic communications regulation. Enforces UK GDPR and Data Protection Act 2018. Issues fines for breaches. All businesses …
Enforces 4 Acts this sector relies on.
OSCR (opens in a new tab)
Registers and regulates Scottish charities. Maintains the Scottish Charity Register. Investigates concerns about charity governance and misconduct.
Enforces 4 Acts this sector relies on.
CIC Regulator (opens in a new tab)
Regulates Community Interest Companies, a special type of limited company for social enterprises that use profits for community benefit. Approves CIC registration and monitors …
Enforces 3 Acts this sector relies on.
Key legislation
See all 23The Acts and statutory instruments that set duties for this sector.
Ranked by how many of this sector's guides cite each — the legislation most central to the sector appears first.
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Act
Charities Act 2011 (opens in a new tab) Cited by 7 of this sector's guides
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Act
CRASA 2023 (opens in a new tab) Cited by 6 of this sector's guides
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Act
CTISA 2005 (opens in a new tab) Cited by 6 of this sector's guides
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Act
Charities Act (Northern Ireland) 2008 (opens in a new tab) Cited by 3 of this sector's guides · 275 provisions
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Act
Charities Act (Northern Ireland) 2022 (opens in a new tab) Cited by 3 of this sector's guides
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SI
Community Interest Company Regulations 2005 (opens in a new tab) Cited by 3 of this sector's guides
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Act
Charities Act 2022 (opens in a new tab) Cited by 2 of this sector's guides
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Act
Data Use and Access Act 2025 (opens in a new tab) Cited by 1 of this sector's guide
All guidance for charities & social enterprise
25 guides for this sector.
Grouped by topic area, with the topic holding the most guidance first; within each, the most comprehensive guides lead.
Business Structure
24 guides
- Get licences for street collections, house-to-house collections and charity lotteries How to get the right licence or permit for a street collection, a house-to-house collection, or a charity lottery, covering …
- Prepare charity accounts using SORP How to prepare charity accounts following the Statement of Recommended Practice (SORP), including thresholds for receipts and payments versus accruals …
- Register a charity with the Charity Commission How to register your charity in England and Wales, including income thresholds, charitable purposes requirements, and the registration process.
- Run a compliant membership organisation Whatever kind of membership organisation you run — a trade body, a union, a congregation, a party or a club …
- Set up a community interest company (CIC) How to register a Community Interest Company, pass the community interest test, and complete the required forms. For social enterprises …
- Follow the Code of Fundraising Practice and your trustee duties How the Code of Fundraising Practice and your trustee duties under CC20 apply when your charity raises money, including the …
- Understand your duties as a charity trustee The six key duties every charity trustee must follow, with guidance on eligibility, conflicts of interest, liability, and remuneration rules …
- Charity tax and business rates reliefs Reference guide to charity tax reliefs and business rates relief: HMRC recognition, corporation tax exemptions on non-trading income, the VAT …
- Understand CIC asset lock rules How the CIC asset lock protects community assets, when and how you can transfer assets, and dividend and interest caps …
- Meet your ongoing CIC compliance obligations How to stay compliant as a Community Interest Company. Covers annual CIC reports (Form CIC34), asset lock obligations, dividend caps, …
- 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 …
- Register a charity with OSCR How to register a charity with the Office of the Scottish Charity Regulator (OSCR). Covers the charity test, choosing a …
- 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 …
- Membership organisations compliance checklist A confirmation checklist for membership organisations — trade bodies, unions, congregations, parties, clubs and societies. Work through the duties every …
- Register a charity in Northern Ireland with CCNI How to register a charity with the Charity Commission for Northern Ireland (CCNI). Covers the Northern Ireland charity test, the …
- Charity trading rules and when you need a trading subsidiary How the tax rules on charity trading work, including the primary purpose trading exemption, the small trading tax exemption sliding …
- OSCR charity compliance checklist Annual compliance checklist for Scottish charities registered with OSCR. Covers registration obligations, annual reporting, accounting, trustee duties, and notifiable events.
- 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, …
- Charity trustee duties and CCNI enforcement in Northern Ireland Your legal duties as a charity trustee in Northern Ireland, CCNI's statutory inquiry and protective powers, and how these differ …
- 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 …
- 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 …
- 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 …
- 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 …
- 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 …
All journeys
- Navigate the 2026 fundraising and employment changes for your charity A new Code of Fundraising Practice, refreshed CC20 trustee guidance, Charities Act 2022 ex gratia powers, and Employment …
- Setting up a charity in Scotland End-to-end learning path for setting up a charity in Scotland: understanding OSCR regulation, the charity test, registration, trustee …
- Set up a membership organisation
- Responding to an OSCR charity investigation What to do if your Scottish charity faces an OSCR inquiry or enforcement action. Covers understanding the type …
- Scottish charity compliance quick check Quick compliance check for Scottish charities registered with OSCR. Covers annual reporting, trustee duties, and the full OSCR …
Subsectors
SIC 2007 divisions covered by this sector.