Guides

Plain explanations of the rules, quoting GOV.UK. They aren't tax, accounting or legal advice.

• Independent examination thresholds from 30 September 2026

  The new charity thresholds for England and Wales: independent examination above £40,000 (was £25,000), receipts and payments up to £500,000, audit above £1.5 million. Which year they apply to.

• Receipts and payments accounts for small charities: a plain guide

  Which charities can use receipts and payments accounts (up to £500,000 income from 30 September 2026), what the CC16 layout looks like, and how to build it from bank statements.