Compliance with legal and other requirements applying to charities
These document templates are designed to assist charity trustees to meet their various legal duties and obligations under charity and other applicable laws. It is recommended that all individuals who are, or to be appointed, as trustees, of any charity read the guidance note about those duties and obligations for an introduction to the subject.
Conflicts of interest
There may be an actual or potential conflict between a trustee’s interests and those of the charity. Since the Charity Commission recommends that charities adopt a conflict of interest policy, a version of a conflict of interest policy template for CIOs and a version for charitable companies limited by guarantee are included under Policies for Charities.
Trustee code of conduct
It is not a legal requirement to have a trustee code of conduct, but it can be useful to provide trustees with clear guidelines as to the standards of behaviour and good practice expected of them. A trustee code has therefore been included in this group. The trustees can formally adopt it by means of a resolution passed at a meeting of the trustees; a form of resolution can be found in Charity Governance.
Registers
Several forms of register and letter, to meet compliance requirements and/or to aid administration, are included.
ID Verification under the Economic Crime and Corporate Transparency Act (2023)
A collection of templates is included specifically to assist in meeting trustee ID verification compliance requirements.
Charity Trustees is part of Corporate. Just £38.50 + VAT provides unlimited downloads from Corporate for 1 year.
Frequently Asked Questions
Who can legally become a trustee of our charity? +
Anyone aged 18 or over, or 16 or over if the charity is a company or CIO, who is not disqualified. Automatic disqualification catches undischarged bankrupts, people with individual voluntary arrangements, unspent convictions for dishonesty or deception and certain other grounds, though the Charity Commission can waive a disqualification on application. Have every incoming trustee sign an eligibility declaration before appointment; the declaration forms are in this group.
I have been asked to join a charity board. What am I taking on personally? +
Legal responsibility for the charity's compliance and resources, shared with your co-trustees, structured around six Commission duties from carrying out the purposes to accountability. Personal financial liability is rare if you act honestly and reasonably, and rarer still in incorporated charities. Before saying yes, read the trustee duties guidance note in this group, check the charity's latest accounts and ask what insurance and induction it offers.
One of our trustees has an interest in a deal the charity is considering. What must happen? +
They declare it before the charity commits, and the unconflicted trustees decide whether and how to proceed, with the interested trustee typically withdrawing from the decision. In a charitable company the declaration is also a statutory director duty. Record the declaration and the handling in the minutes and the register of interests. This group provides declaration letters for both charitable companies and CIOs; the conflict of interest policies sit under Charity Governance.
Is a trustee code of conduct worth adopting if it is not legally required? +
Usually yes. A code sets shared expectations on behaviour, confidentiality, conflicts and collective responsibility, which makes tackling a difficult trustee a matter of applying agreed standards rather than personal criticism. It is not a legal requirement, so keep it short and realistic. Adopt it by a resolution at a trustee meeting, the matching board minutes are in Charity Governance, and revisit it at each trustee induction. The code template is in this group.
HMRC mentions a fit and proper persons test. Is that different from Commission eligibility? +
Yes, it is a separate, tax-side test. To claim reliefs such as Gift Aid, the Finance Act 2010 management condition requires the charity's managers, trustees and anyone with control over spending, to be fit and proper persons. Failing it risks the charity's tax reliefs rather than the individual's trusteeship. The practical fix is the same: have each trustee and senior manager sign the fit and proper persons declaration in this group and keep it on file.
