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The (tax) Corporate Criminal Offence: Charities

Implications for small, incorporated charities.

Failure to prevent tax evasion is a serious criminal offence. Small charities may well believe they have no risk but this is not so if they are incorporated.

From 2017 a new Corporate Criminal Offence of "Failure to prevent the criminal facilitation of tax evasion" impacts on all incorporated charities of whatever size (this includes charities registered as companies and charitable incorporated organisations). Incorporated small charities need to take action now. Doing nothing is not an option. 

This Briefing Paper presents a brief general outline (as of 25 November 2019) of the new law which incorporated small charities may find useful in addressing the action to be taken. 

Topics covered:

  • Corporate Criminal Offence: Implications for small, incorporated charities
  • What happens if a charity is convicted?
  • Action required
  • Examples of possible offences