Policies for churches/charities - Tax evasion education and prevention policy with guidance notes

Although charities are not generally considered as high-risk vehicles for tax evasion, there are situations where there can be issues that need suitable policies. The level of controls and checks that your organisation puts in place will depend on the nature of the transactions taking place and the individuals who make decisions around how those are transacted.

This template policy and the associated guidance notes are intended to help churches and charities set out their position; to educate staff, volunteers and agents; to meet legal responsibilities for corporate entities; to enable trustees to protect against failure to prevent tax evasion; and to enable trustees to document the appropriate actions to support their organisation's position.

Topics include:

• The difference between ‘tax evasion’ and ‘tax avoidance’
• Legislation and best practice
• General policy template
• Risk level assessment
• Supporting staff and volunteers
• Reporting suspicions

January 2026

Please note that this is one of the eleven policies which form the Policies for churches/charities – complete pack.