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Welcome changes to the Gift Aid Rules: Cancelled events and loan waivers

By Kevin Russell | 19 March 2021

In response to Covid-19, HMRC agreed to relax the Gift Aid rules in respect of cancelled events such as Bible Weeks, conferences and other ticketed events. Where someone bought a ticket to a charity event that was cancelled as a result of the pandemic and waived their right to a refund (effectively treating it as a donation), HMRC agreed that this could be Gift Aided despite the normal requirement that a Gift Aid donation has to be a “payment of a sum of money”.

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Social or community enterprise organisations

By Alan Hough | 19 March 2021

We have seen churches and other Christian ministries set up for all sorts of purposes and in many different legal forms. Each type of legal form or structure, whether a charity; a community interest company (CIC); or other form of organisation, has its own characteristics and whilst each has its merits, they are clearly different and not inter-changeable. Certain structures are not always suitable for the churches and ministries that we come across.

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Risk assessment and risk management in churches and charities

By Alan Hough | 18 March 2021

The arrival of COVID-19 has elevated the concept of risk towards the very top of the priority list for most church and charity trustees. Risk is however more than COVID and to some extent exists in every activity that we undertake.

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Reserves: Holding too much or too little

By Alan Hough | 17 March 2021

Deciding what level of reserves to hold can be a hot potato issue for churches and Christian charities. Hold too much and good money is tied up not being used for the Kingdom; hold too little and your whole organisation could be under threat during times of crises and pressure.

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No troubles in Northern Ireland – now confirmed

By Kevin Russell | 16 March 2021

We have previously commented on the application of the new HMRC ‘Trusts Register’ to charities (see There may not be trouble ahead (after all), September 2020).

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Kids Company: assessment of adequacy of judgements of trustees

By Stephen Mathews | 15 March 2021

Many of us will remember the dramatic collapse of the charity, Kids Company, in 2015 shortly after receiving a £3 million grant from the Government. Following the financial failure, the Official Receiver had sought disqualification orders under section 6 of the Company Directors Disqualification Act 1986 (CDDA 1986) against the seven trustees of Kids Company and its CEO.

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Gift Aid and GASDS: Claim it before you lose it!

By Kevin Russell | 12 March 2021

A reminder that for many churches, the hard deadline for claiming Gift Aid repayments and top-up payments under the Gift Aid Small Donations Scheme (GASDS) is fast approaching.

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A cautionary tale on charity fraud

By Stephen Mathews | 11 March 2021 | Comments (1)

We recently heard of a very sad story about a man who pleaded guilty for stealing more than £450,000 from three charities - one of which was a church where he was volunteer treasurer. As a result he was given a three-year prison sentence. 

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Up to £125 ‘bonus’ from HMRC for all employees working from home!

By Kevin Russell | 14 December 2020

In accordance with the Government’s COVID-19 Guidance, many of us have been required to work at home for some or all of the period since March 2020. There are of course increased costs associated with this such as heating and lighting, metered water charges, telephone and so on. Where these costs have been incurred as a result of being required to work from home, they are tax deductible if not reimbursed in full by your employer.

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Furloughing: What has changed? Eight things to be aware of

By Kevin Russell | 11 December 2020

Great! Chancellor Rishi Sunak has extended the Coronavirus Job Retention (‘Furlough’) Scheme again. This time from 1 November to 31 March 2021. But each time the Scheme has been extended, the rules or calculations or both have changed. So what are the key things that you need to be aware of in making claims under the latest (‘new’) Scheme?

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