Guidance

Trustees trading and tax: how charities may lawfully trade (CC35)

Find out when and how charities can engage in trading to raise funds and how to apply income on trading profits.

• From: The Charity Commission
• Published: 24 February 2016

Applies to England and Wales

• Publication for Northern Ireland
• Publication for Scotland

Documents

Trustees trading and tax: how charities may lawfully trade

Ref: CC35

HTML

Ymddiriedolwyr, masnachu a threth

Ref: CC35W-PDF

PDF, 954 KB, 36 pages

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Details

Some charities engage in trading as a way to raise funds or to further their objects. This guidance explains how a charity can trade itself, and when a trading subsidiary should be established.

The guidance also contains some basic information on the application of income and corporation tax on trading profits.

Published 24 February 2016