SORP 2026 applies to charity accounting years starting on or after 1 January 2026. Here is what the Charities SORP is, who has to follow it, the three new income tiers, and the main changes to income, leases and the trustees’ annual report.

Gift Aid adds 25p to every £1 an eligible donor gives. Here is how a small charity gets recognised by HMRC, collects valid declarations, keeps the right records and makes a claim, plus the time limits and the Small Donations Scheme.

How to set up a business in the UK in six steps: choose sole trader or limited company, register with HMRC or Companies House, set up your finances, check insurance and the ICO fee, watch VAT and Making Tax Digital thresholds, and know your first-year deadlines.

From financial years ending on or after 30 September 2026, charities with gross income up to £500,000 can prepare receipts and payments accounts. Here is what each type of accounts contains, who can use them and how to choose.

Late charity accounts? Here is what happens when a charity misses its Charity Commission or Companies House deadlines, and a practical step-by-step plan to catch up.