Charity reserves are of vital importance and require dedicated attention to manage and utilise, just like other property, assets, and people.
From 6 April 2026, people with trading/property income over £50,000 per annum must keep records and report information digitally to HMRC.
Charities are subject to a range of regulatory and legal requirements designed to maintain public trust and confidence in the sector. Larger charities account
Does your charity make grants to overseas bodies? Be aware of growing scrutiny from HMRC on the funding of work overseas by charities.