Changes
A dated, reverse-chronological record of changes to UK charity law, regulation, thresholds and guidance — what changed, when it takes effect, who it affects, what to do, and the source. This is the log a blog post’s “Corrected …” note, or a page’s “law as at” date, points back to.
Most of the figures on this page attach to your own financial year, not to a calendar switch-over date.
Several of the changes below give two figures that are both in force at once — an old one and a new one — and which
applies to your charity depends on when your financial year ends or begins, not on today’s date. Read the “when” line
for each change before assuming a figure applies to you, and treat any single number quoted without that condition as incomplete.
Prospective — legislated, but no commencement date yet
These changes are law, or will be, but nothing has appointed a date. They are listed here rather than left off entirely, because “not yet in force” is itself something a reader needs to know.
DBS supervision exemption is legislated away, but not yet in force
- When
- not yet appointed — commencement by regulations under s.255(1); no date appointed
- Who it affects
- Charities relying on the “supervised activity” exemption to avoid an enhanced DBS check for a role.
- What changed
- Crime and Policing Act 2026 s.139 deletes the supervision exemption from the Safeguarding Vulnerable Groups Act 2006, but no commencement date has been appointed . A supervised volunteer is not in regulated activity today; when s.139 commences, the regulated population grows without the underlying definition changing a word. The section does not extend to Northern Ireland, and whether NI’s separate Order will follow was not checked.
- What to do
- See people-08/09 (DBS level and check) — review this record every quarter; nothing to action until a commencement date is appointed.
- Pages updated
- None yet
- Source
- https://www.legislation.gov.uk/ukpga/2026/20/section/139 — Crime and Policing Act 2026 (c. 20) s.139
Facts: rule.regulated-activity.supervision-abolition
Mandatory reporting of child sexual abuse: legislated, not yet in force
- When
- expected around spring 2027 (not yet appointed) — commencement by regulations under s.255(1); no date appointed
- Who it affects
- Anyone working or volunteering with children in England, once the duty commences.
- What changed
- Crime and Policing Act 2026 s.85 creates a duty to report suspected child sexual abuse, enacted 29 April 2026 but not commenced. Commencement is expected around spring 2027 on current estimates, though no date has been appointed. The duty is England-only, and failing to report carries no direct criminal penalty — the sanction is DBS referral; obstructing someone else’s report is a separate offence carrying up to seven years.
- What to do
- See people-12/13 (safeguarding policy and lead) — do not write “there is no mandatory reporting duty in the UK”; it exists in statute and is simply not yet commenced.
- Pages updated
- None yet
- Source
- https://www.legislation.gov.uk/ukpga/2026/20/section/85 — Crime and Policing Act 2026 (c. 20) s.85
Facts: rule.mandatory-reporting.uncommenced
-
Unfair dismissal qualifying period drops to six months (not the day-one right originally proposed)
- When
- 1 January 2027 — government implementation timeline; subject to change
- Who it affects
- Every charity that employs staff in England, Wales or Scotland.
- What changed
- The day-one unfair dismissal right, and the accompanying statutory “initial period of employment” probationary process, were both abandoned during the Employment Rights Act 2025’s passage through Parliament after House of Lords pressure. The Act instead sets a flat six-month qualifying period from 1 January 2027, and removes the compensatory award cap from the same date — 2027-01-01. Almost all sector commentary written during the Bill’s passage still says “day one”; it is wrong.
- What to do
- See people-23 (sickness and discipline) — do not describe unfair dismissal as a day-one right, and flag the six-month date as government timeline, not yet the qualifying-period reduction taking effect.
- Pages updated
- None yet
- Source
- https://www.gov.uk/government/publications/implementing-the-plan-to-make-work-pay-and-employment-rights-act/plan-to-make-work-pay-and-employment-rights-act-timeline-update — Employment Rights Act 2025 (c. 36)
Facts:
rule.era-2025.commencement -
Companies House identity verification: the deadline for existing directors and PSCs
- When
- 18 November 2026 — transition ends
- Who it affects
- Every director and person with significant control of a charitable company — trustees of a charitable company are directors for this purpose.
- What changed
- Identity verification under the Economic Crime and Corporate Transparency Act 2023 became mandatory for new director and PSC appointments from 18 November 2025; existing directors and PSCs have a transition period ending 18 November 2026 . Separately, Companies House’s own transition plan (last updated 5 August 2026) states the wider accounts-filing reforms — including the end of abridged/filleted small-company accounts — are deferred to April 2028, but that date could not be independently verified at source and should not be published as settled.
- What to do
- See reporting-15: File with Companies House (charitable companies) — every trustee of a charitable company should complete identity verification before 18 November 2026.
- Pages updated
- None yet
- Source
- https://www.gov.uk/government/publications/economic-crime-and-corporate-transparency-act-outline-transition-plan-for-companies-house/economic-crime-and-corporate-transparency-act-outline-transition-plan-for-companies-house — Economic Crime and Corporate Transparency Act 2023
Facts:
rule.eccta.commencement -
Employment Rights Act 2025: tribunal time limits extend and sexual harassment duties tighten
- When
- 1 October 2026 — government implementation timeline; subject to change
- Who it affects
- Every charity that employs staff, and particularly anyone handling a workplace grievance or harassment complaint.
- What changed
- On the government’s own timeline, the employment tribunal claim time limit extends from three to six months from 1 October 2026 (nine months in Scotland for breach of contract from 9 November 2026), and from 30 October 2026 a strengthened “all reasonable steps” duty on sexual harassment, third-party harassment liability, and union access and recognition reforms take effect. The government’s own document cautions that “all future dates remain subject to parliamentary processes and may change.”
- What to do
- See people-23 (sickness and discipline) and review grievance and harassment procedures ahead of 30 October 2026.
- Pages updated
- None yet
- Source
- https://www.gov.uk/government/publications/implementing-the-plan-to-make-work-pay-and-employment-rights-act/plan-to-make-work-pay-and-employment-rights-act-timeline-update — Employment Rights Act 2025 (c. 36)
Facts:
rule.era-2025.commencement -
Accounting and audit thresholds rise (England and Wales)
- When
- 30 September 2026 — financial years ending on or after
- Who it affects
- Charities in England and Wales working out what accounts they must prepare and what scrutiny they need.
- What changed
- SI 2026/427 raises the receipts-and-payments ceiling to £250,000 for financial years ending before 30 September 2026; £500,000 for financial years ending on or after 30 September 2026, the accruals threshold to £250,000 for financial years ending before 30 September 2026; £500,000 for financial years ending on or after 30 September 2026, the no-scrutiny ceiling to £25,000 for financial years ending before 30 September 2026; £40,000 for financial years ending on or after 30 September 2026, the independent-examination threshold to £250,000 for financial years ending before 30 September 2026; £500,000 for financial years ending on or after 30 September 2026, and the audit income threshold to £1,000,000 for financial years ending before 30 September 2026; £1,500,000 for financial years ending on or after 30 September 2026, together with the audit asset threshold £3,260,000 for financial years ending before 30 September 2026; £5,000,000 for financial years ending on or after 30 September 2026 and the income condition inside it, which moves silently via s.133 (£250,000 for financial years ending before 30 September 2026; £500,000 for financial years ending on or after 30 September 2026), plus the group accounts threshold £1,000,000 for financial years ending before 30 September 2026; £1,500,000 for financial years ending on or after 30 September 2026 and group audit threshold £1,000,000 for financial years ending before 30 September 2026; £1,500,000 for financial years ending on or after 30 September 2026. A new band now files accounts with no external scrutiny at all. Everything attaches to financial years ending on or after 30 September 2026, so a year already under way is caught if it ends on or after that date.
- What to do
- See money-12: Determine which type of accounts you must prepare (/guide/money/which-accounts-to-prepare/) and money-13: Determine what external scrutiny you need (/guide/money/determine-external-scrutiny-need/) — check against your own year end, not the calendar date.
- Pages updated
- None yet
- Source
- https://www.legislation.gov.uk/uksi/2026/427/made — The Charities Acts 1992 and 2011 (Substitution of Sums) Order 2026 (SI 2026/427)
Facts:
threshold.audit.income.ew,threshold.scrutiny.none.ew,threshold.scrutiny.qualified-examiner.ew,threshold.accounts.receipts-payments.ew,threshold.accounts.accruals.ew,threshold.audit.assets.ew,threshold.audit.assets-income-condition.ew,threshold.accounts.group.ew,threshold.audit.group.ew,band.file-no-scrutiny.ew,date.si-2026-427.effective -
Fundraising thresholds change (England and Wales) — on six different transitional bases
- When
- 30 September 2026 — see instrument — six different bases apply across the affected provisions
- Who it affects
- Charities using professional fundraisers or commercial participators, and donors responding to appeals, from 30 September 2026.
- What changed
- SI 2026/427 raises the professional fund-raiser remuneration exclusion to £15 a day or £1,500 a year or per venture , the lower-paid-collector exclusion to the same figures , and the donor’s cancellation-right threshold to £100 where the solicitation was made before 30 September 2026; £150 where the solicitation is made on or after 30 September 2026. Unlike the accounting thresholds in the same instrument, these bite by reference to the date of the *solicitation* (three provisions) or the date of the *payment* (one provision), not a financial year end — six different transitional bases are used across the instrument . Record the date of solicitation against every response spanning the changeover.
- What to do
- See funding-25: Work with a professional fundraiser or commercial participator (/guide/funding/work-professional-fundraiser-commercial/).
- Pages updated
- None yet
- Source
- https://www.legislation.gov.uk/uksi/2026/427/article/5/made — SI 2026/427 art.2, art.5
Facts:
threshold.fundraiser.professional.ew,threshold.fundraiser.lower-paid-collector.ew,threshold.donor.cancellation.ew,rule.si-2026-427.transitional-bases -
CCNI pauses inviting new organisations to apply for registration
- When
- 1 August 2026 — approximate — CCNI’s notice gives no start date; recorded as the earliest date consistent with its wording, not a published date
- Who it affects
- Any Northern Irish organisation that would otherwise be considering applying to register as a charity.
- What changed
- CCNI has paused inviting organisations to apply for registration while it upgrades its online systems, stated as an “August/September” window with no published start or end date. This confirms that an NI organisation cannot apply unprompted even though the underlying statutory duty to register under s.16 of the 2008 Act is unaffected and carries no income threshold. Because HMRC will not recognise a body required to register until it has registered, an NI organisation waiting to be called forward is also waiting for Gift Aid eligibility.
- What to do
- See start-18: Apply to register — Northern Ireland (/guide/starting-a-charity/apply-northern-ireland/) — record your position and prepare the registration pack; do not attempt to apply until CCNI issues a password. Re-check immediately before publication, as this is highly time-sensitive.
- Pages updated
- None yet
- Source
- https://www.charitycommissionni.org.uk/register-a-charity/registration/ — Operational decision of CCNI (not a legal provision); Charities Act (Northern Ireland) 2008 s.16 unaffected
Facts:
rule.registration.ccni-applications-paused.ni -
Temporary VAT reduced rate for children’s meals and attractions (a window, not a standing relief)
- When
- 25 June 2026 — the period beginning with 25 June 2026 and ending with 1 September 2026
- Who it affects
- Charities running or charging for children’s meals, shows, circuses, fairs, amusement and adventure parks, soft play, zoos, farm attractions, nature reserves and similar cultural facilities.
- What changed
- SI 2026/576 inserted new Groups 17 and 18 into VATA 1994 Schedule 7A by modification (they do not appear in the revised text of Schedule 7A itself), giving a temporary reduced VAT rate for the window 25 June to 1 September 2026. The window has now closed; content describing it as a standing relief is wrong from 2 September 2026 onward.
- What to do
- See tax-15: Identify and claim the VAT reliefs you qualify for (/guide/tax/identify-claim-vat-reliefs/) — do not present this as a current or ongoing relief.
- Pages updated
- None yet
- Source
- https://www.gov.uk/guidance/vat-when-you-supply-services-or-goods-to-charities-notice-70158 — SI 2026/576, modifying VATA 1994 Sch 7A
Facts:
list.vat.reliefs.conditions -
Duty to have a data protection complaints process
- When
- 19 June 2026 — deadline named by the ICO
- Who it affects
- Every charity that processes personal data.
- What changed
- Under the Data (Use and Access) Act 2025, all organisations — including charities — must have a process for handling data protection complaints by 19 June 2026. The ICO describes this as a near-universal gap as at the most recent review.
- What to do
- See running-02: Establish your lawful basis for each purpose (/guide/operations/lawful-basis/) and running-09: Establish how you handle a data breach (/guide/operations/establish-how-handle-data/) — write down a complaints-handling process if one is not already in place.
- Pages updated
- None yet
- Source
- https://ico.org.uk/for-organisations/how-to-deal-with-data-protection-complaints/ — Data (Use and Access) Act 2025
Facts:
deadline.data-complaints-process -
A statutory ICO code of practice on AI is required by law — and had not been published
- When
- 12 May 2026 — regulations in force from
- Who it affects
- Any charity using AI tools or automated decision-making, or wanting to know what the regulator expects.
- What changed
- SI 2026/425 came into force 12 May 2026, requiring the Information Commissioner to prepare a code of practice on AI and automated decision-making, including a duty to address children’s data. The regulations themselves contain no substantive AI rules; they are a duty to produce a future code, not the code. As at this project’s most recent check, no code had been published, and no UK charity regulator requires an AI or cyber security policy.
- What to do
- See running-12: Decide your position on AI use and record it (/guide/operations/decide-position-ai-use/) — check whether the ICO’s code has since appeared before publishing anything that assumes it exists.
- Pages updated
- None yet
- Source
- https://www.legislation.gov.uk/uksi/2026/425/made — Data Protection Act 2018 (Code of Practice on Artificial Intelligence and Automated Decision-Making) Regulations 2026 (SI 2026/425)
Facts:
rule.ai.ico-code-required-not-published -
Mileage rate for volunteer and employee drivers rises for the first time since 2011
- When
- 6 April 2026 — from
- Who it affects
- Every charity that reimburses staff or volunteers for using their own vehicle.
- What changed
- The Approved Mileage Allowance Payment rate for cars and vans rose to 0.55 a mile for the first 10,000 business miles from 6 April 2026 — its first change since 2011. Only that rate moved: the rate after 10,000 miles, motorcycles, bicycles and the passenger payment are unchanged . HMRC’s own worked example still calculates at the old rate — check the rate itself, not the example, before setting an expenses policy.
- What to do
- See people-05: Set up a volunteer expenses policy that stays non-taxable (/guide/people/set-volunteer-expenses-policy/).
- Pages updated
- None yet
- Source
- https://www.gov.uk/government/publications/rates-and-allowances-travel-mileage-and-fuel-allowances/travel-mileage-and-fuel-rates-and-allowances — HMRC rates and allowances (no statutory instrument — HMRC-set rate)
Facts:
rate.mileage.amap -
Statutory redundancy pay weekly cap uprated
- When
- 6 April 2026 — uprated annually with effect from
- Who it affects
- Charities making an employee of two or more years’ service redundant.
- What changed
- The statutory weekly pay cap used to calculate redundancy pay is uprated annually from 6 April, by order under the Employment Rights Act 1996 s.227 — 751. The age bands and the 20-year service cap in s.162 are not uprated and have not changed.
- What to do
- See people-19: Register as an employer and set up payroll (/guide/people/register-employer-set-payroll/).
- Pages updated
- None yet
- Source
- https://www.gov.uk/redundancy-your-rights/redundancy-pay — Employment Rights Act 1996 ss.162, 227 (2026 uprating order not yet identified)
Facts:
rule.redundancy.statutory -
Employment Rights Act 2025: the measures already in force by April 2026
- When
- 6 April 2026 — staged commencement, see instrument
- Who it affects
- Every charity that employs staff in England, Wales or Scotland (the Act does not extend to Northern Ireland).
- What changed
- Ahead of the headline day-one unfair dismissal reform (a separate entry below), several Employment Rights Act 2025 measures already commenced: repeal of the Strikes (Minimum Service Levels) Act 2023 (18 December 2025); repeal of most of the Trade Union Act 2016 and day-one paternity/unpaid parental leave notice rights (18 February 2026); repeal of the Certification Officer levy (1 April 2026); and, from 6 April 2026, the collective redundancy protective award doubling from 90 to 180 days, day-one paternity and unpaid parental leave in full, whistleblowing protection extended to sexual-harassment disclosures, and the Statutory Sick Pay lower earnings limit and waiting period abolished.
- What to do
- See people-23: (fixed-term, sickness and discipline steps) and the payroll step at people-19: Register as an employer and set up payroll (/guide/people/register-employer-set-payroll/) — check SSP policy and collective redundancy procedures against the new figures.
- Pages updated
- None yet
- Source
- https://www.gov.uk/government/publications/implementing-the-plan-to-make-work-pay-and-employment-rights-act/plan-to-make-work-pay-and-employment-rights-act-timeline-update — Employment Rights Act 2025 (c. 36); SI 2026/3, SI 2026/323, SI 2026/373, SI 2026/559
Facts:
rule.era-2025.commencement -
Finance Act 2026 charity tax compliance measures take effect (largely unverified against the enacted text)
- When
- 1 April 2026 — transactions occurring on or after (1 April for corporation tax self assessment; 6 April for income tax self assessment)
- Who it affects
- Charities entering tainted-donation arrangements, approved charitable investments, or receiving legacies; trustees and charity managers generally, for the sanctions limb.
- What changed
- HMRC’s policy paper describes four charity tax compliance measures operative from April 2026 (1 April for corporation tax, 6 April for income tax self assessment, by reference to the date of the transaction) : Condition B of the tainted-donations rules is recast from a “main purpose”/”financial advantage” test to an “outcome”/”financial assistance” test ; the benefit-and-not-tax-avoidance condition on approved charitable investments extends from one investment type to all twelve ; legacies are brought into attributable income, chargeable to tax if not spent charitably ; and new sanctions for failing to meet tax obligations are announced but not yet drafted .
- What to do
- See tax-13: Assess your corporation tax position and the trading exemptions (/guide/tax/assess-corporation-tax-position/) and tax-19: Accept gifts of shares or property tax-efficiently (/guide/tax/accept-gifts-shares-property/) — none of these four records has been checked against the Act as passed; read the Finance Act 2026 text before relying on the section citations.
- Pages updated
- None yet
- Source
- https://www.gov.uk/government/publications/changes-to-charity-compliance-measures/changes-to-the-charity-compliance-measures — Finance Act 2026 (enacting provision not yet checked); HMRC policy paper
Facts:
date.fa2026.charity-compliance.operative,rule.tainted-donation.condition-b.fa2026,rule.approved-charitable-investment.benefit-condition.fa2026,rule.attributable-income.legacies.fa2026,rule.charity-tax-sanctions.fa2026 -
National Living Wage and National Minimum Wage rates rise
- When
- 1 April 2026 — pay reference periods beginning on or after
- Who it affects
- Every charity that employs staff.
- What changed
- From pay reference periods beginning on or after 1 April 2026, the National Living Wage (21 and over) is 12.71 an hour, with the 18–20, under-18 and apprentice bands and the accommodation offset uprated alongside it. Rates are set annually by amending regulations on Low Pay Commission recommendation.
- What to do
- See people-19: Register as an employer and set up payroll (/guide/people/register-employer-set-payroll/).
- Pages updated
- None yet
- Source
- https://www.gov.uk/national-minimum-wage-rates — National Minimum Wage Regulations 2015 (SI 2015/621), as amended annually
Facts:
rate.nmw -
Trustees’ annual report risk statement — the legal-duty threshold rises
- When
- 1 April 2026 — with effect from financial year
- Who it affects
- Trustees of charities above the risk-statement threshold, preparing the trustees’ annual report.
- What changed
- The threshold above which the trustees’ report must confirm that major risks have been identified, reviewed and mitigated rises from 250,000 to 500,000 from financial year 2026/27. Below the threshold, keeping a risk register at all remains good practice, not a legal requirement at any income level; the law requires the statement, not a document of any particular form.
- What to do
- See running-19: Build and maintain your risk register (/guide/operations/risk-register/).
- Pages updated
- None yet
- Source
- https://www.charitiessorp.org/documents/23956307/31020601/Module+1.pdf — Charities SORP Module 1; Charities (Accounts and Reports) Regulations
Facts:
rule.risk-statement.threshold -
Scottish charity accounts published in full, with no income floor
- When
- 5 March 2026 — in force from
- Who it affects
- Every registered Scottish charity, regardless of size — accounts publication has no income threshold.
- What changed
- Section 10 of the Charities (Regulation and Administration) (Scotland) Act 2023 commenced 5 March 2026, with OSCR’s public register going live on 9 March 2026: Scottish charity accounts are now published in full and unredacted, with at least five years displayed, and no income floor. A safety-and-security dispensation exists for a named person’s or premises’ details where publication would jeopardise safety , and the independent report on accounts requirement is unchanged .
- What to do
- See reporting-08: Complete the OSCR annual return (Scotland) (/guide/reporting/oscr-annual-return/) and apply for the dispensation before filing if safety is a concern.
- Pages updated
- None yet
- Source
- https://www.oscr.org.uk/news/more-information-to-appear-on-the-scottish-charity-register-from-9-march-2026/ — Charities and Trustee Investment (Scotland) Act 2005 s.45B, inserted by the 2023 Act s.10; SSI 2026/98
Facts:
rule.accounts-publication.scotland,duty.scotland.independent-report-on-accounts -
Scottish Charity Register begins publishing trustee names
- When
- 5 March 2026 — legal commencement
- Who it affects
- Every trustee of a registered Scottish charity.
- What changed
- Section 2 of the 2023 Act, inserting s.3(3)(aa) into the 2005 Act, commenced 5 March 2026 (SSI 2026/98); OSCR’s own public register went live the following Monday, 9 March 2026. The register now publishes each trustee’s first and last name; home address, email, phone, date of birth and date of appointment are held but not published. A narrow safety exclusion can be applied for at registration . This is a rolling change, not a single flag day — existing charities’ details update as OSCR processes them, and the statutory list of register contents covers everything else the register shows .
- What to do
- See governing-23: Record your trustee details with OSCR and decide on exemptions (Scotland) (/guide/governance/record-trustee-details-oscr/) — apply for the safety exclusion before your details are published if it applies.
- Pages updated
- None yet
- Source
- https://www.legislation.gov.uk/asp/2005/10/section/3 — Charities and Trustee Investment (Scotland) Act 2005 s.3(3)(aa), inserted by the 2023 Act s.2; SSI 2026/98
Facts:
rule.trustee-register.scotland,process.trustee-register-exemption.scotland,rule.register-contents.scotland -
Charities get their own email marketing soft opt-in
- When
- 5 February 2026 — commenced
- Who it affects
- Any charity emailing or texting supporters for fundraising purposes without prior consent.
- What changed
- PECR reg. 22(3A), inserted by the Data (Use and Access) Act 2025 s.114(3), commenced 5 February 2026: yes. A charity may email or text someone without consent where the sole purpose is to further its charitable purposes, the contact details were obtained when the person expressed interest in or supported those purposes, and a simple free means of opting out was offered at collection and every subsequent message. This is not the same test as the commercial soft opt-in, and it does not cover phone calls. The ICO’s own guidance page still states the old, pre-reform position — do not rely on it.
- What to do
- See running-07: Set up consent and preference management for marketing (/guide/operations/marketing-consent/).
- Pages updated
- None yet
- Source
- https://www.legislation.gov.uk/uksi/2003/2426/regulation/22 — Privacy and Electronic Communications (EC Directive) Regulations 2003 reg. 22(3A); SI 2026/82
Facts:
rule.pecr.charity-soft-optin -
UK GDPR gains a seventh lawful basis, and Article 89 is replaced by Chapter 8A
- When
- 5 February 2026 — commenced
- Who it affects
- Any charity choosing a lawful basis for processing personal data, and anyone using personal data for outcomes research, evaluation or statistics.
- What changed
- Two Data (Use and Access) Act 2025 reforms commenced on 5 February 2026 by SI 2026/82. First, UK GDPR gained a new Article 6(1)(ea), “recognised legitimate interest” — bringing the total to seven lawful bases; an ordinary charity is not a public authority and both new and existing legitimate-interest bases remain available to it. Second, Article 89 was omitted, not amended, and replaced by a new Chapter 8A (Articles 84A–84C) governing scientific research, archiving and statistical purposes. Guidance still reasoning from Article 89 is reasoning from a provision that no longer exists.
- What to do
- See running-02: Establish your lawful basis for each purpose (/guide/operations/lawful-basis/).
- Pages updated
- None yet
- Source
- https://www.legislation.gov.uk/eur/2016/679/article/6 — UK GDPR Article 6(1)(ea) and Articles 84A–84C, inserted by the Data (Use and Access) Act 2025; SI 2026/82
Facts:
rule.lawful-basis.seven,rule.evaluation-data.ras-purposes -
CC20 restructured — trustee fundraising duties reframed as a clean must/should split
- When
- 3 February 2026 — date the current text was published
- Who it affects
- Trustees of any fundraising charity in England and Wales.
- What changed
- CC20 was restructured on 3 February 2026 and no longer uses the widely-quoted six named principles (“Plan effectively”, “Supervise your fundraisers” and so on). The current text sets six legal musts — with registering with the Fundraising Regulator recast as a “should”, not a must. The trustee self-assessment checklist was removed in the restructure.
- What to do
- See funding-27: Register with the Fundraising Regulator and adopt the Code (/guide/funding/register-fundraising-regulator-adopt/).
- Pages updated
- None yet
- Source
- https://www.gov.uk/government/publications/charity-fundraising-a-guide-to-trustee-duties-cc20/charities-and-fundraising — CC20 (Charity Commission guidance)
Facts:
list.trustee.fundraising-duties.ew -
Companies House fees for CIC incorporation and conversion rise
- When
- 1 February 2026 — these Regulations come into force on
- Who it affects
- Anyone incorporating a new CIC, or converting an existing company (including a charitable company) to a CIC.
- What changed
- SI 2025/1137 raised Companies House fees from 1 February 2026: online CIC incorporation now costs £115, paper incorporation £139, and converting an existing company to a CIC £45.
- What to do
- See start-06: Choose your legal structure (/guide/starting-a-charity/choose-a-legal-structure/) — note a CIC is not a charity and cannot register as one.
- Pages updated
- None yet
- Source
- https://www.gov.uk/government/publications/companies-house-fees/companies-house-fees — SI 2012/1907 Sch. 1, as amended by SI 2025/1137
Facts:
cost.cic.incorporation.online.uk,cost.cic.incorporation.paper.uk,cost.cic.conversion-to-cic.uk -
Serious incident reporting guidance reissued to reflect Charities Act 2022 changes
- When
- 16 January 2026 — date the current text was published
- Who it affects
- Trustees of charities with income over £25,000 who must sign the annual return serious-incident declaration.
- What changed
- The Commission’s serious incident guidance was reissued on 16 January 2026. The reporting threshold scales with a charity’s size — a loss at or above the Commission’s guide figure — £25,000 or more, OR less than £25,000 but in excess of 20% of the charity’s income — whichever is lower — and the declaration duty attaches to the annual return: an unreported incident blocks the s.169 declaration, and providing false or misleading information is a s.60 offence carrying up to two years’ imprisonment on indictment.
- What to do
- See reporting-17: Recognise a serious incident (/guide/reporting/recognise-serious-incident/) and reporting-18: Make a serious incident report (/guide/reporting/make-serious-incident-report/).
- Pages updated
- None yet
- Source
- https://www.gov.uk/guidance/how-to-report-a-serious-incident-in-your-charity — Charities Act 2011 ss.60, 163, 169; Commission guidance
Facts:
rule.serious-incident.definition.ew -
Charities SORP 2026 takes effect
- When
- 1 January 2026 — reporting periods beginning on or after
- Who it affects
- Every charity preparing accruals accounts under the Charities SORP, in all three UK jurisdictions.
- What changed
- The Charities SORP 2026 applies to reporting periods beginning on or after 1 January 2026, and FRS 102’s Periodic Review 2024 amendments must be adopted at the same time. The two SORP tiers sit at gross income up to £500,000 (Tier 1) and up to £15,000,000 (Tier 2) . The basis is periods *beginning* on or after 1 January 2026 — the opposite direction from the accounting thresholds that bite on periods *ending* on or after 30 September 2026, so a charity’s own year end decides which set of rules lands first.
- What to do
- See money-14: Determine your SORP tier (/guide/money/determine-sorp-tier/) and money-30: Transition to the Charities SORP 2026 (/guide/money/transition-charities-sorp-2026/).
- Pages updated
- None yet
- Source
- https://www.charitysorp.org/documents/d/guest/charities-sorp-2026-1 — Charities SORP (2026), para 21
Facts:
date.sorp-2026.effective,threshold.sorp.tier1,threshold.sorp.tier2,rule.sorp.tier-determination,date.collision.2026 -
FRS 102 lease-recognition exemptions arrive with SORP 2026
- When
- 1 January 2026 — accounting periods beginning on or after
- Who it affects
- Charities with operating leases — photocopiers, vehicles, short leaseholds — preparing accruals accounts.
- What changed
- From accounting periods beginning on or after 1 January 2026, most leases come onto the balance sheet for the first time, with two exemptions: a low-value lease exemption ( no monetary threshold is stated; it is a judgement) and a short-term exemption for leases of 12 months or less. Tiering under SORP 2026 relaxes only five modules, and leases are not one of them — the exemptions apply in full even to the smallest accruals charity.
- What to do
- See money-15: Build a lease register and recognise leases on the balance sheet (/guide/money/build-lease-register-recognise/).
- Pages updated
- None yet
- Source
- https://media.frc.org.uk/documents/Factsheet_11_-_Lease_accounting_for_lessees.pdf — FRS 102 Section 20; Charities SORP 2026 Module 10B
Facts:
rule.frs102.lease-low-value-exemption,rule.frs102.lease-short-term-exemption -
Scottish accounting and scrutiny thresholds rise, on their own timetable
- When
- 1 January 2026 — accounting periods beginning on or after
- Who it affects
- Registered Scottish charities working out what accounts and what scrutiny they need.
- What changed
- SSI 2025/341 raised the Scottish independent examination threshold to £500,000 for financial years beginning before 1 January 2026; £1,000,000 for financial years beginning on or after 1 January 2026, the Scottish audit income threshold to £500,000 for financial years beginning before 1 January 2026; £1,000,000 for financial years beginning on or after 1 January 2026, and the group accounts threshold to £500,000 for financial years beginning before 1 January 2026; £1,000,000 for financial years beginning on or after 1 January 2026, for periods beginning on or after 1 January 2026 — a period-*beginning* basis, unlike the period-*ending* basis used in England and Wales. SSI 2025/341 predates the English instrument by five months, came from OSCR’s own recommendation, and did not follow England’s asset-based uplift; Scotland still has no income floor below which no scrutiny at all is required.
- What to do
- See money-13: Determine what external scrutiny you need (/guide/money/determine-external-scrutiny-need/).
- Pages updated
- None yet
- Source
- https://www.legislation.gov.uk/ssi/2025/341/made — Charities Accounts (Scotland) Regulations 2006, as amended by SSI 2025/341
Facts:
threshold.scrutiny.examination.scotland,threshold.audit.income.scotland,threshold.accounts.group.scotland,rule.scotland.safety-dispensation-accounts -
Trustees’ annual report content changes under SORP 2026, and the Tier 1 impact-narrative question stays contested
- When
- 1 January 2026 — reporting periods beginning on or after
- Who it affects
- Trustees preparing the trustees’ annual report, especially Tier 1 charities deciding whether to include an impact narrative.
- What changed
- SORP 2026 Module 1 sets the trustees’ annual report content by tier, and the tiers are cumulative — Tier 1 is not simply a shortened Tier 2. Whether an impact narrative is mandatory for a Tier 1 charity is contested — the SORP-maker’s own Summary of Changes describes impact reporting as a “must” for all charities, while Module 1’s operative text places the explicit impact narrative under Tier 2. Do not state flatly that it is mandatory for Tier 1.
- What to do
- See money-14: Determine your SORP tier (/guide/money/determine-sorp-tier/); use the safe form of words in reporting/facts.yml, not a flat mandatory/optional claim.
- Pages updated
- None yet
- Source
- https://www.charitysorp.org/documents/23956307/31020601/Module+1.pdf — Charities SORP (2026), Module 1, paras 1.27 and 1.30
Facts:
list.tar.content-by-tier,rule.tar.impact-reporting.contested -
Trustees’ power to make small ex gratia payments finally commences
- When
- 27 November 2025 — commenced
- Who it affects
- Trustees considering an ex gratia payment (one they have no legal power to make but feel morally obliged to) below the small-payments threshold.
- What changed
- Sections 15–16 of the Charities Act 2022 — the trustee power to make small ex gratia payments (new CA2011 s.331A) and the clarified Commission/Attorney-General/court ex gratia power — commenced 27 November 2025 by SI 2025/1191, nearly four years after Royal Assent. Certain statutory institutions (including some museums and galleries barred from deaccessioning by their own legislation) are excluded; the exact list sits in the SI’s Schedule and was not transcribed in this pass — treat that sub-list as unresolved rather than complete. Applications made before 27 November 2025 are decided under the old Charities Act 2011 position.
- What to do
- See changing-01: Diagnose what actually needs to change (/guide/restructuring/what-needs-to-change/) — do not assume every named institution is covered; check the excluded-institutions Schedule for a museum, gallery or similar body.
- Pages updated
- None yet
- Source
- https://www.legislation.gov.uk/uksi/2025/1191/made — Charities Act 2022 ss.15–16; SI 2025/1191
Facts:
rule.ex-gratia.commencement -
Code of Fundraising Practice: 2025 edition replaces the 2019 rulebook
- When
- 1 November 2025 — date the current edition took effect
- Who it affects
- Every organisation that fundraises in England, Wales or Northern Ireland — the Code is not legally binding but applies whether or not you are registered with the Fundraising Regulator.
- What changed
- The 2025 Code is “significantly revised” from 2019: it drops rules tied to specific legislation in favour of principles using “appropriate”, “reasonable” and “proportionate”. Content still quoting a numbered 2019 rule may cite something that no longer exists in that form. Regular-giving guidance was updated to match, including the Direct Debit Guarantee terms .
- What to do
- See funding-27: Register with the Fundraising Regulator and adopt the Code (/guide/funding/register-fundraising-regulator-adopt/).
- Pages updated
- None yet
- Source
- https://www.fundraisingregulator.org.uk/code/using-code — Code of Fundraising Practice (2025 edition)
Facts:
rule.code-of-fundraising-practice,rule.regular-giving.direct-debit -
Charity Governance Code 2025 edition published
- When
- 1 October 2025 — publication of the 2025 edition
- Who it affects
- All charity boards that apply the (voluntary) Charity Governance Code.
- What changed
- The Code was restructured, not renumbered: the foundation principle is now numbered, “Integrity” became “Ethics and culture”, decision-making split in two, and the size versions merged. On tenure, Principle 8 sets 9 years before reappointment needs a rigorous review explained in the trustees’ annual report, and no more than 9 years “unless evidence of exceptional reasons” — two related but not identical formulations. The outcome count itself is disputed between the Code’s website and the PDF — cite by edition and principle, and archive the source, since compliance is not a regulatory requirement and the Commission is an observer, not an author.
- What to do
- See governing-19: Assess yourself against the Charity Governance Code (/guide/governance/assess-yourself-against-charity/).
- Pages updated
- None yet
- Source
- https://www.charitygovernancecode.org/wp-content/uploads/2025/10/CCG_English_FINAL_highres.pdf — Charity Governance Code (2025 edition)
Facts:
rule.governance-code.tenure.ew,count.governance-code.principles,list.governance-code.principles,list.governance-code.versions,count.governance-code.outcomes -
Scottish trustee disqualification grounds roughly double, and now reach senior managers
- When
- 31 August 2025 — in force from
- Who it affects
- Anyone considering becoming a Scottish charity trustee, or a senior manager with unsupervised control of money or management, and anyone recruiting to those roles.
- What changed
- Amendments made by the Charities (Regulation and Administration) (Scotland) Act 2023 to ss.69–70 of the 2005 Act commenced in stages on 30 June and 31 August 2025 (SSI 2025/168): s.69 now lists thirteen grounds , adding terrorism designation, contempt of court for a false disclosure statement, disobedience of a regulator order, and Sexual Offences Act 2003 notification, among others. New s.69B extends disqualification to senior management functions, not only trustees — a CEO or Finance Director who is not a trustee can now be caught.
- What to do
- See governing-02: Check every trustee’s eligibility and record it (/guide/governance/check-every-trustees-eligibility/).
- Pages updated
- None yet
- Source
- https://www.legislation.gov.uk/asp/2005/10/section/69 — Charities and Trustee Investment (Scotland) Act 2005 ss.69, 69A, 69B, 70, as amended by asp 2023/5
Facts:
list.disqualification.grounds.scotland -
OSCR updates its annual return question set
- When
- 30 June 2025 — financial years ending on or after
- Who it affects
- Registered Scottish charities completing the OSCR annual return.
- What changed
- OSCR revised part of its online annual return; the updated questions apply to financial years ending on or after 30 June 2025, and an earlier edition of the guidance still governs years ending before that date. The form has three sections — charity details, financial position, and legal form — and the exact question set varies by legal form and other circumstances, so there is no single published list that covers every charity.
- What to do
- See reporting-08: Complete the OSCR annual return (Scotland) (/guide/reporting/oscr-annual-return/).
- Pages updated
- None yet
- Source
- https://www.oscr.org.uk/managing-a-charity/annual-reporting/how-to-use-oscr-online-to-submit-an-online-annual-return/ — OSCR Online practice; Charities and Trustee Investment (Scotland) Act 2005 s.44
Facts:
structure.oscr.annual-return -
Companies Act small-company audit exemption thresholds rise
- When
- 6 April 2025 — financial years beginning on or after
- Who it affects
- Charitable companies relying on the small-companies audit exemption in the Companies Act 2006, which is a separate, higher test from the Charities Act audit threshold.
- What changed
- The Companies Act small-company thresholds rose to a turnover of £10,200,000 for financial years beginning before 6 April 2025; £15,000,000 for financial years beginning on or after 6 April 2025 and a balance sheet total of £5,100,000 for financial years beginning before 6 April 2025; £7,500,000 for financial years beginning on or after 6 April 2025, for financial years beginning on or after 6 April 2025. The two company-size conditions and the Charities Act 2011 audit threshold are sequential tests, not alternatives — a charitable company must clear both before it can rely on audit exemption.
- What to do
- See money-12: Determine which type of accounts you must prepare (/guide/money/which-accounts-to-prepare/) and money-13: Determine what external scrutiny you need (/guide/money/determine-external-scrutiny-need/).
- Pages updated
- None yet
- Source
- https://www.legislation.gov.uk/ukpga/2006/46/section/382 — Companies Act 2006 s.382(3), as amended by SI 2024/1303
Facts:
threshold.audit.company.turnover,threshold.audit.company.balance-sheet