Sector
Charities & Social Enterprise
Registered charities, CICs, social enterprises and non-profit organisations.
Start here
Understanding the Employment Rights Act 2025
Employment Rights Act 2025: reforms from October 2026 to January 2027
Set up a charity
Register and set up a charity
Scottish charity compliance quick check
For charities registered with OSCR in Scotland
Set up a community interest company (CIC)
The CIC route for social enterprises
Responding to an OSCR charity investigation
OSCR investigation? Start here (Scotland)
Who regulates you
See all 9Local 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 4 Acts this sector relies on.
HSE (opens in a new tab)
Workplace health, safety, and welfare regulation across all industries. Enforces the Health and Safety at Work Act 1974 and related regulations. Investigates serious incidents …
Enforces 3 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 3 Acts this sector relies on.
Fire and Rescue Authority (opens in a new tab)
Local fire and rescue services enforce the Regulatory Reform (Fire Safety) Order 2005 in England and Wales. Conduct fire safety inspections of business premises, …
Enforces 2 Acts this sector relies on.
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 2 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 2 Acts this sector relies on.
Key legislation
See all 10General rules
Common requirements that apply across industries. Conditions such as employing people or operating premises are shown only after they are known.
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.
Applies across industries.
General rulePre-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.
Applies across industries.
General ruleMeet 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.
Applies across industries.
General ruleCheck 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.
Applies across industries.
All guidance for charities & social enterprise
Business Structure
8
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.
Relevant to a specific activity in this sector.
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.
Relevant to a specific activity in this sector.
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.
Relevant to a specific activity in this sector.
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.
Relevant to a specific activity in this sector.
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.
Relevant to a specific activity in this sector.
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.
Relevant to a specific activity in this sector.
OSCR charity compliance checklist
Annual compliance checklist for Scottish charities registered with OSCR. Covers registration obligations, annual reporting, accounting, trustee duties, and notifiable events.
Relevant to a specific activity in this sector.
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.
Relevant to a specific activity in this sector.
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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.
Relevant to a specific activity in this sector.
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.
Relevant to a specific activity in this sector.
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.
Relevant to a specific activity in this sector.
Subsectors
SIC 2007 divisions covered by this sector.