Numerical List of Operational Guidance

We are in the process of transferring operational guidance to a new format.  Any guidance numbered 300 or above will be in the new format and will open in a new window.

 

  14 March 2017 web

Operational Guidance

2

Application of property cy-pres

5

Appointment of interim managers

15-1

Charity accounts and reports: Introduction 

15-2

Charity accounts and reports: Larger charities, company charities and accruals accounts & Endowed charities: Accounting for total return 

15-3

Charity accounts and reports: Accounting, reporting and audit requirements for non-company small charities with incomes of £250,000 or less

15-4

Charity accounts and reports: Audit and independent examination of dispensations under s.154(1)(f) of the Charities Act

15-5

Charity accounts and reports: Types of external scrutiny

15-6

Charity accounts and reports: Annual reports - special requirements for certain CIFs and CDFS

15-7

Charity accounts and reports: Dealing with poor practice by independent examiners and auditors in external scrutiny of accounts

15-8

Charity accounts and reports: Whistle-blowing

15-10

Charity accounts and reports: Statement of Recommended Practice - accounting/reporting (SORP), UK accounting standards

15-11

Charity accounts and reports: Glossary to the OG 15 series

15-12

Charity accounts and reports: External scrutiny of accounts - letters of application for dispensation from requirements of s.144(2) of the 2011 Act

15-13

Charity accounts and reports: External scrutiny - wording of grants/refusal of dispensation and consent to alteration of year end

22

Borrowing and mortgages

27

Reverter of Sites Act 1987

38

Corporate trustees

39

Custodian trustees

41

Disqualification from acting as a charity trustee

42

Waiver of disqualification from acting as a charity trustee

43

Charity income reserves

48

Students' unions

49

Pooling schemes and pool charities

50

Incorporation of charity trustees

53

Charitable appeals - avoiding and dealing with failure

55

The Landfill Communities Fund

56

Local authorities as trustees

60

Register of charity mergers: sections 305-314 of the Charities Act 2011

65

Almshouse charities

71

Human Rights Act 1998

86

Trustee Act 2000

98

Power of the Commission to relive trustees, auditors etc from liability for breach of trust or duty

100

Trustee indemnity insurance

117-1

Investigations Work - Our role, aims and values

117-2

Investigations Work - Considering cases in a regulatory framework

117-3

Investigations Work - Assessing evidence in an investigative context

117-4

Investigations Work - Pre Investigations assessment and section 46 inquiry criteria 

117-5

Investigations Work - Handling statutory inquiry cases and the five key stages of an inquiry 

117-6

Investigations Work - Using information gathering powers

117-7

Investigations Work - Using temporary protective powers in relation to individuals

117-8

Investigations Work - Using temporary protective powers to protect charity assets

117-9

Investigations Work - Using permanent protective powers

117-10

Investigations Work - Other matters in relation to using section 46, 47, 52 and 76

304

Complementary and Alternative medicine

330

Names of charities

404

Official Warnings by the Commission

405

Sharing information with other public authorities under the Charities Act 2011

407

Public Interest Disclosure Act 1998

410

Charities and Terrorism

412

Reporting suspected crimes to the Police

500

Schemes

501

Orders

505

Will cases: Redirecting Failed Charitable Legacies

510-1

Charity Trustees: Making and Ending Appointments

510-2

Charity Trustees: Disclosure and Barring Service

515-1

Trustee expenses

515-2

The statutory power to pay for services provided by a trustee

515-4

Employees as trustees ('Unitary Boards')

515-5

Payment for serving as trustee

515-6

Paying trustees to replace, or part replace, lost income

515-7

Small payments to charity trustees

515-8

Paying half, or more than half, of a charity's trustees for serving as trustees

515-9

Trustees becoming employees

516

Trustees' power to compromise

518

Alterations to governing documents: Charitable Companies

519

Unincorporated Charities: Changes to Governing Documents and Transfer of Property (Charities Act sections 268, 275 and 280)

525

Charities Act 2011 s.181A - Power to disqualify from being a trustee

531-1

Removal of Charities from the Register: Dissolutions and Voluntary Removals

531-2

Removal of Charities from the Register: Inactive Charities

539

Ex-gratia payments by charities

545-1

Identifying and Spending Permanent Endowment

545-2

Expenditure and Replacement of Permanent Endowment

546

Restrictions on Mortgages and other Borrowing

547

Equity sharing by charities and individuals

548

Disposal of charity land 

551-1

Historical background to the Education system

551-2

Current education law and how it relates to maintained schools

555

Linking charities

562

Management of village halls

565

Disputes in Charities

702

Authorised Office Powers

711

Community Interest Companies (CIC's)

715-4

CIO: Transferring the assets of an unincorporated organisation to a CIO

715-8

CIO: Accounting and reporting by CIOs

717-1

Exempt Charities and Principal Regulators

717-2

Exempt Charities: Connected institutions and how to identify them

720

Data Protection Act 1998

736-1

Decision Reviews

736-2

Reviews of Freedom of Information Act (FOI) requests and Data Protection Act Subject Access requests (SAR)

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