- Find trustees for your charity – you usually need at least 3.
- Make sure the charity has ‘charitable purposes for the public benefit’.
- Choose a name for your charity.
- Choose a structure for your charity.
- Create a ‘governing document’.
- Register as a charity if your annual income is over £5,000 or if you set up a charitable incorporated organisation (CIO).
About Charity Trustees’ Annual Reports
Your trustees’ annual report helps people understand what your charity does, particularly potential funders and beneficiaries.
You need to write a trustees’ annual report if your charity is registered in England or Wales. Along with your accounts, the report tells people:
- about your charity’s work
- where your money comes from
- how you’ve spent your money in the past year
- your baby is due on or after 5 April 2015
- you adopt a child on or after 5 April 2015
If you’re eligible for SPL you can use it to take leave in blocks separated by periods of work, instead of taking it all in one go.
To start SPL or ShPP the mother must end her maternity leave (for SPL) or her Maternity Allowance or maternity pay (for ShPP). If she doesn’t get maternity leave (but she ends her Maternity Allowance or pay early) her partner might still get SPL.
Example A mother and her partner are both eligible for SPL and ShPP. The mother ends her maternity leave and pay after 12 weeks, leaving 40 weeks available for SPL and 27 weeks available for ShPP. The parents can choose how to split this.
We are often asked how long organisations should retain their financial records, so here is some short guidance:
What are the requirements for all charities?
All charities must:
- keep accounting records – these records (eg cash books, invoices, receipts, Gift Aid records etc) must be retained for at least 6 years (or at least 3 years in the case of charitable companies) – where Gift Aid payments are received records will need to be maintained for 6 years with details of any substantial donors and to identify ‘tainted charity donations’ in accordance with HMRC guidance
When to start paying SSP
SSP is paid when the employee is sick for at least 4 days in a row (including non-working days). You start paying SSP from the fourth ‘qualifying day’ (day an employee is normally required to work). The first 3 qualifying days are called ‘waiting days’.
You can’t count a day as a sick day if an employee has worked for a minute or more before they go home sick.
If an employee works a shift that ends the day after it started and becomes sick during the shift or after it has finished, the second day will count as a sick day.
You don’t usually pay SSP for the first 3 qualifying days unless they’ve been off sick and getting SSP within the last 8 weeks.