Many charities provide a service in return for a fee and this may amount to trading.

This guide explains when trading is permitted within a charity, how to use tax exemptions and set up appropriate structures if they wish to expand trading activities.

Latest version updated February 2021

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.