What is it?
Charities operating in the UK are subject to regulation that varies depending on where they are registered and the activities they carry out. Separate regulators oversee charities in England and Wales, Northern Ireland, and Scotland, while a further regulator oversees fundraising practice specifically.
Understanding which regulator (or regulators) apply to your charity, and what they expect of you, is an essential part of good governance and compliance.
Why does it matter?
Regulatory compliance is not optional. Charities have legal obligations to their relevant regulator, including filing annual returns and accounts, keeping registered information up to date, and reporting certain events. Failure to comply can affect a charity's reputation, its ability to access funding, and in serious cases its legal standing.
Beyond compliance, engaging properly with regulation helps build public trust, which is fundamental to a charity's ability to fundraise and operate effectively.
Who needs to know?
Trustees hold ultimate responsibility for ensuring their charity meets its regulatory obligations, though in practice this is often coordinated by senior staff or finance staff who handle filings and correspondence with the regulator.
Anyone involved in fundraising should also be familiar with the relevant fundraising regulator for their nation, as this is a separate layer of regulation from general charity oversight.
Where do we start?
The first step is establishing which regulator (or regulators) your charity falls under, based on where you are registered and where you operate. The sections below cover each of the main regulatory bodies relevant to UK charities.
The Charity Commission for England and Wales
The Charity Commission for England and Wales (CCEW) is the independent regulator for charities registered in England and Wales. Most charities with income over £5,000 are required to register, and all registered charities must submit an annual return, and in most cases annual accounts, through the Commission's online portal.
The Commission also maintains the public Register of Charities, provides guidance on trustee duties and good governance, and has powers to investigate charities where there are serious concerns about how they are being run.
The Charity Commission for Northern Ireland
The Charity Commission for Northern Ireland (CCNI) performs an equivalent role for charities operating in Northern Ireland. It maintains its own register, sets its own annual reporting requirements, and issues guidance tailored to the Northern Ireland legal and regulatory context.
Charities operating across multiple UK nations, including Northern Ireland, may need to register with CCNI in addition to their primary regulator, depending on the extent of their activity there.
OSCR
The Office of the Scottish Charity Regulator (OSCR) is the independent regulator for charities registered in Scotland. Like its counterparts elsewhere in the UK, OSCR maintains a public register, requires annual reporting, and provides guidance on trustee duties and good governance specific to Scottish charity law.
Charities based outside Scotland but carrying out significant activity there should check whether OSCR registration is also required.
What is a Serious Incident?
A serious incident is an adverse event, whether actual or alleged, that results in or risks significant harm to a charity's beneficiaries, staff, volunteers, assets, reputation, or work, or which may involve a criminal offence. All UK charity regulators expect charities to report serious incidents to them.
Examples can include significant financial loss or fraud, safeguarding concerns, serious harm to a beneficiary, or a major data breach. Reporting promptly and transparently, even when the charity itself is not at fault, is generally viewed far more favourably by regulators than delayed or absent reporting.
Each regulator publishes its own guidance on what constitutes a serious incident and how to report one, and it is worth every charity having a clear internal process for identifying and escalating potential serious incidents quickly.
The Fundraising Regulator
The Fundraising Regulator is the independent body that sets and upholds standards for charitable fundraising in England, Wales, and Northern Ireland. It maintains the Code of Fundraising Practice, which sets out the legal and good practice requirements that fundraising organisations and individuals must follow.
The Fundraising Regulator also operates the Fundraising Preference Service, allowing members of the public to opt out of contact from specific charities, and handles complaints about fundraising practice. Charities that raise more than £100,000 a year are encouraged to register with the Fundraising Regulator and pay a levy to support its work.
The Scottish Fundraising Adjudication Panel
Fundraising standards in Scotland are overseen separately by the Scottish Fundraising Adjudication Panel (SFAP), which administers the Scottish Code of Fundraising Practice. Charities fundraising in Scotland should be aware that the Scottish framework operates independently from the Fundraising Regulator covering the rest of the UK, although the principles of good practice are broadly aligned.
Charities raising funds across multiple UK nations should familiarise themselves with both frameworks to ensure compliant practice wherever they are fundraising.