Charity law and regulation tracker

The rules for UK charities change often, and it is hard for a busy trustee to keep up. This tracker gathers the recent and upcoming changes that matter to small charities into one plain-English, newest-first list. Each entry says what changed, who it affects, when it takes effect, and what to do — with a link to a fuller guide and to the source. It covers England and Wales, and flags where Scotland and Northern Ireland differ.

At least six rule changes affect small UK charities between late 2025 and October 2026 — including the new Charities SORP (from 1 January 2026), the new Code of Fundraising Practice (from 1 November 2025) and higher accounting thresholds (from 30 September 2026). (Sources: GOV.UK; Fundraising Regulator — see each entry below.)

How to use this tracker

Read from the top: the newest and upcoming changes are first, and everything is dated. For each change, check the “who’s affected” line to see whether it applies to you, note the effective date, and follow the one-line action — then use the “read more” links for the detail. This tracker is a signpost, not legal advice; verify anything time-critical against the linked source before you act, as dates can move.

Charity law and regulation changes (newest first)

The changes below are listed by effective date, most recent or upcoming first, and reflect the position as at 9 July 2026. Where a change is not yet in force, that is stated. Where a rule differs in Scotland or Northern Ireland, that is flagged. Every entry should be re-checked against its source before you rely on it.

From 30 September 2026: higher accounting, audit and examination thresholds (England & Wales)

The government has confirmed a package raising several financial thresholds for charities in England and Wales, following its consultation on financial thresholds in charity law. The changes are set out in secondary legislation and apply to financial years ending on or after 30 September 2026, so the current thresholds still apply until then.

Who’s affected: Charities in England & Wales with income or assets near the current thresholds. (Scotland and Northern Ireland set their own thresholds.)
Effective: Financial years ending on or after 30 September 2026, under the Charities Acts 1992 and 2011 (Substitution of Sums) Order 2026 (SI 2026/427).
What changes: Receipts-and-payments and qualified-examiner thresholds rise to £500,000; audit-by-income threshold to £1.5 million; audit-by-assets threshold to £5 million; the external-scrutiny threshold from £25,000 to £40,000.
What to do: Do not assume the higher figures yet. Check which accounts and scrutiny rules apply to your year-end using the current thresholds.
Read more: UK Charity Compliance Handbook · Independent examination · Source: GOV.UK, financial thresholds consultation response; The Charities Acts 1992 and 2011 (Substitution of Sums) Order 2026 (SI 2026/427), legislation.gov.uk (verified 10 Jul 2026).

By 19 June 2026: charities must have a data-protection complaints process

Under the Data (Use and Access) Act 2025, all organisations that process personal data — charities included — must have a process in place for handling data-protection complaints from individuals.

Who’s affected: Every charity that holds personal data (supporters, beneficiaries, staff, volunteers). UK-wide.
Effective: By 19 June 2026.
What to do: Put a simple, documented complaints process in place and make clear to people how to raise a concern.
Read more: UK GDPR · AI for UK Charities handbook · Source: ICO, Data (Use and Access) Act 2025 guidance.

From 5 February 2026: a charity ‘soft opt-in’ for electronic marketing

The Data (Use and Access) Act 2025 introduced a ‘soft opt-in’ for charities. You can now send electronic marketing — email, text or social messages — to people who have expressed interest in or supported your charitable purpose without their prior consent, provided strict conditions are met.

Who’s affected: Charities that do email, SMS or social-media marketing and fundraising. UK-wide.
Effective: In force since 5 February 2026.
What to do: Review your marketing-consent approach: you may be able to contact more supporters, but only where the conditions are met, and people can still object.
Read more: UK GDPR · Source: ICO.

From 1 January 2026: the Charities SORP 2026

The new Charities SORP applies to accounting periods beginning on or after 1 January 2026. It sorts charities preparing accruals accounts into three income tiers and refreshes the Trustees’ Annual Report with dedicated sections on reserves, future plans, impact, and environmental, social and governance matters.

Who’s affected: Charities that prepare accruals (‘true and fair’) accounts, including all charitable companies. Charities on receipts and payments accounts are not affected. UK-wide.
Effective: Accounting periods beginning on or after 1 January 2026.
What to do: If you prepare accruals accounts, check your tier and the refreshed report requirements with your accountant or independent examiner.
Read more: Charities SORP · UK Charity Compliance Handbook · Source: GOV.UK, “Shift to more proportionate accounting regime”, 31 Oct 2025.

In force since 27 November 2025: trustees can self-authorise small ‘moral’ (ex gratia) payments

The Charities Act 2022’s ex gratia provisions came into force. Trustees can now authorise small ‘moral’ payments — where they feel a moral obligation but have no legal power to pay — without the Charity Commission’s consent, up to a maximum set by the charity’s income.

Who’s affected: All charity trustees (England & Wales).
Effective: In force since 27 November 2025.
What to do: Know that you can self-authorise small ex gratia payments up to your income-based limit; larger payments still need Commission authority. Record the reasoning.
Read more: Ex gratia payment · Source: GOV.UK, Ex gratia payments by charities (CC7), gov.uk/government/publications/ex-gratia-payments-by-charities-cc7 (verified 10 Jul 2026).

In force since 1 November 2025: the new Code of Fundraising Practice

The Fundraising Regulator’s revised Code of Fundraising Practice took effect — the first major review since 2019. It restructures and updates the standards expected of charitable fundraising across England, Wales and Northern Ireland.

Who’s affected: All charities that fundraise, and anyone fundraising on their behalf, in England, Wales and Northern Ireland. (Scotland has separate arrangements.)
Effective: In force since 1 November 2025.
What to do: Check your fundraising against the new Code, which is reorganised around clearer standards.
Read more: Code of Fundraising Practice · UK Charity Compliance Handbook · Source: Fundraising Regulator.

Published October 2025: the refreshed Charity Governance Code

A refreshed edition of the Charity Governance Code was published — the biggest update in several years, with more emphasis on board behaviours, culture and inclusion. It is a voluntary standard, not law, but funders and regulators increasingly expect charities to use it.

Who’s affected: All charity boards (voluntary good-practice standard).
Effective: Published October 2025.
What to do: Use the refreshed Code as an annual health-check for your board.
Read more: Charity Governance Code · Trustee & Governance Handbook · Source: charitygovernancecode.org.

2025 onwards: the charity annual return keeps expanding

The Charity Commission has continued to expand the annual return question set. The 2025 return added new questions on matters such as the highest-value corporate donation (for charities over £100,000), total payroll spend, trading-subsidiary dissolutions, and whether the charity works with children or adults at risk.

Who’s affected: All charities filing an annual return (England & Wales), with extra questions for larger charities.
Effective: 2025 annual return onwards; the question set is revised each year. Confirmed unchanged for the 2026 return (verified 10 Jul 2026).
What to do: Gather the additional data through the year so filing is quick, and read the current year’s question guide before you file.
Read more: Annual return · UK Charity Compliance Handbook · Source: GOV.UK, Charity Annual Return 2025 and 2026: question guide (verified 10 Jul 2026; same question set confirmed current for both years).

How this tracker is maintained

This tracker is reviewed and updated regularly as new changes are confirmed, with the newest first. Every entry carries its source and effective date, and each date is re-checked against the primary source — gov.uk, legislation.gov.uk, the regulators — before it is added or updated. It is a signpost to help you keep track, not legal advice; for anything time-critical, follow the link to the source and confirm the current position. If you spot something out of date or wrong, please tell us; how we source, date and correct our content is set out in our editorial policy.

Last reviewed: 9 July 2026 · Reviewed by Ivan Siyanko · Next review: monthly.