Statutory guidance

Charity Commission regulations: charities total return

Regulations giving authority for total return investment by charities.

• From: The Charity Commission
• Published: 1 January 2014
• Last updated: 14 June 2023 — See all updates

Applies to England and Wales

Documents

The Charities (Total Return) (Amendment) Regulations 2023

HTML

The Charities (Total Return) (Amendment) Regulations 2023

PDF, 1.09 MB, 4 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Charities (Total Return) (Amendment) Regulations 2018

PDF, 81.9 KB, 3 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

The Charities (Total Return) Regulations 2013

PDF, 1.82 MB, 6 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

The regulations set out investment powers for trustees of permanently endowed charities.

The Charities (Total Return) Regulations 2013 were made on 25 October 2013 and came into force on 1 January 2014.

The 2013 regulations were amended following a 5 year statutory review. The Charities (Total Return) (Amendment) Regulations 2018 came into force on 1 January 2019. They make minor technical improvements identified during our review, but do not materially change how the 2013 regulations work.

The 2013 regulations were further amended by the Charities (Total Return) (Amendment) Regulations 2023, which were made on 25 April 2023 and came into force on 14 June 2023. They implement the changes introduced by the Charities Act 2022.

See the commission’s guidance on total return investment.

Published 1 January 2014
Last updated 14 June 2023 + show all updates

1. 14 June 2023

   Added the Charities (Total Return) (Amendment) Regulations 2023, which come into force on 14 June 2023. They implement the changes introduced by the Charities Act 2022.

2. 20 December 2018

   Added the Charities (Total Return) (Amendment) Regulations 2018 which come into force on 1 January 2019. They make minor technical improvements.

3. 1 January 2014

   First published.