The common way for charities to deal with trading which does not fall within their objects is to channel the income and expenditure relating to those activities through a separate company.

This guide explains how to set up and operate a charity trading subsidiary.

Latest version updated July 2015

The content of guides is correct at the time stated above but inevitably legal changes, case law and new financial reporting standards will change. You are therefore advised to check any particular actions you plan to take with the appropriate authority before committing yourself. No responsibility is accepted by the authors for reliance placed on the content of this guide.