Charity Commission Operational Guidance

Alphabetical index to Operational Guidance
Numerical list of Operational Guidance

The Commission is committed to conducting its work as openly as possible. As part of this, we publish the internal guidance for our staff on charity law and practice on our website.

Operational Guidance is written to help our staff to conduct their work in a fair and consistent way. It cannot cover every situation definitively, and we will always need to consider the facts of every case: where necessary, staff take professional accountancy and legal advice. It is not intended to cover tax issues or the policies of other Government Departments.

In our Operational guidance we have sought to highlight legal requirements and certain key procedures through the use of symbols, placed adjacent to the paragraph to which they apply.

Legal requirement symbol This symbol indicates a legal requirement

Legal advice symbol This symbol indicates circumstances when our staff are likely to seek advice from a Commission lawyer.

Accountancy advice symbol This symbol indicates circumstances when our staff are likely to seek advice from a Commission accountant.

We are committed to making Operational Guidance available to the public. A very small amount of information, however, has to be treated as confidential. Examples include some details about law enforcement, and where disclosure could prejudice the administration of justice.

This is in line with government policy on Open Government and freedom of information as set out in the Code of Practice on Access to Government Information and the Freedom of Information Act 2000.

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There is an alphabetical index to topics on which Operational Guidance has been published. As more Guidance is released onto the Internet, this index will be expanded. You can click from the alphabetical index to an index to Guidance on each particular topic, and then to the detailed Guidance itself.

Where (exceptionally) the Guidance consists of only one document you will be taken straight to it from the alphabetical index. Terms which have a particular meaning in the context of Operational Guidance are defined either in a general glossary of terms or, where the meaning is very specific, in a glossary relating just to a particular series of Guidance.

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