Community Interest Company (CIC)

A CIC is the go-to structure for a social enterprise that wants to trade for good without becoming a charity. It looks and behaves like a normal company, but with a community purpose baked in and legal safeguards to keep its assets serving that purpose.

A CIC is registered at Companies House and regulated by the Community Interest Company Regulator; it is not a charity and cannot claim charity tax reliefs such as Gift Aid. (Source: GOV.UK, Set up a community interest company, accessed 9 July 2026.) Its defining feature is the asset lock, which keeps profits and assets tied to the community interest, and it must pass a community interest test to be registered.

CICs are more flexible than charities — they can pay directors, for instance — but forgo charitable tax breaks and public-benefit status. Compare structures via the charitable company and CIO entries.