Trustee Central, October 2026

The October issue, for trustees of small charities and independent churches in England. Dates this month: DBS fees fall on 5 October, the Charity Commission's annual public meeting is on 15 October, the Budget is on 28 October, and directors of charitable companies must be verified with Companies House by 18 November. Each item links to a fuller guide and a free download.

The "supervision exemption" has gone. Anyone who teaches, cares for or supervises children on more than three days in any 30-day period, or once overnight, is now in regulated activity whether or not a leader is supervising them. Sunday school helpers, youth assistants and holiday club volunteers who held an enhanced check without the barred list are now eligible for an Enhanced DBS check with Children's Barred List, and it is an offence to knowingly let a barred person do the role. Nobody needs suspending while a check is in progress. Volunteer checks stay free; from 5 October a paid enhanced check falls from £49.50 to £41.

The mandatory duty to report child sexual abuse under the same Act is not yet in force. The Home Office says it commences in 2027, with no exemption for religious confession.

The new test and what to do about existing helpers · Children's work role audit

Charities SORP 2026 applies to financial years beginning on or after 1 January 2026, so the first accounts under it are for years ending 31 December 2026 and 31 March 2027. It sorts charities into three tiers by income, brings rented buildings onto the balance sheet, changes when grants and contract income are recognised, and adds new sections to the trustees' report. Every guide in the series is written for a charity under £500,000 with a volunteer treasurer.

Start with what changes, who it applies to and when. Under £500,000 and not a company? Read Do you still need the SORP? first; receipts and payments accounts are now open to you. Then the trustees' report, leases, income and a dated timeline.

The Tier 1 accounts workbook turns input sheets into the SOFA, balance sheet, notes and an examiner pack, with 22 checks. Also: a lease calculator, lease register, income classification worksheet and Tier 1 trustees' report template.

The Charity Commission replaced CC15 on 16 September with one accounts guide each for unincorporated charities, CIOs and charitable companies, plus a one-page threshold table. CC32 is unchanged. Threshold changes at a glance

If the charity is a company (not a CIO, trust or association), every director must verify their identity with Companies House, free through One Login, and give their personal code on the next confirmation statement. Companies House will not accept the statement while any director is unverified; the transition ends on 18 November 2026, and for many charities the statement date falls earlier. Accounts filing moves to software only in April 2028.

How verification works · Director verification tracker

From 1 October to 31 March 2027 electricity for a charity's non-business use is zero-rated instead of 5%. Suppliers apply it by consumption date, but only if they hold the charity's declaration of qualifying use. If the October bill shows 5% or 20%, send a certificate. Gas stays at 5%. Manses on domestic tariffs are under the price cap, up 4% on 1 October.

The 60 per cent test for churches that hire out halls · Qualifying use certificate

1 October. Tribunal time limits doubled to six months. Right to work checks now cover workers and sub-contractors, so a sessional musician or cleaner needs one on file. 29 October. Minister of Religion visas are granted for the sponsorship length plus 14 days, up to three years rather than five. 30 October. The duty to take all reasonable steps to prevent sexual harassment, including by congregants and hirers, is due to take effect. 1 January 2027. Unfair dismissal protection starts after six months' service, not two years; contracts and probation clauses need updating before Christmas.

Also: the tax-free mileage rate for volunteer drivers rose to 55p a mile on 6 April 2026. Expense policies quoting 45p can be updated.

The dated checklist to 2027 · Policy update tracker

A church that lets a house or flat on an assured tenancy, to its minister or anyone else, is a private landlord under the Renters' Rights Act. The landlord database opens on 15 December in the West Midlands, then one region a month through 2027, with three months to register from each opening and a fee of about £65 a property. An unregistered landlord cannot get a possession order. Housing provided as part of a minister's office under a licence is outside the regime; the paperwork should say so.

Regional dates and the grounds for ministers' housing · Manse letting checklist

Gift Aid. HMRC now recommends checking active donors' details, including taxpayer status, every two years; a line in the annual statement does it. HMRC charities newsletter · Gift Aid compliance checklist

Contactless giving. New Fundraising Regulator guidance, 15 September: a written risk assessment before adopting a method, and all donations to the charity's own account. Handling cashless donations

Annual return. 31 December 2025 year ends must file by 31 October. Prepare a charity annual return

Blank cheques. On 8 September the Commission found four charities guilty of mismanagement for signing cheques in advance. Two signatures on every payment, never in advance. Financial controls policy

Grants. Places of Worship Renewal Fund round 2 EOI decisions on 26 October; full applications due 18 November. National Churches Trust large grants (up to £50,000) close 3 November, medium (up to £10,000) 15 December. National Churches Trust grants

Annual public meeting. The Charity Commission presents its year online on 15 October, 12:45 to 2pm. Free. Register on Eventbrite

Free security training. The Home Office's Faith Security Training is a free one-day course (or two online half-days, or e-learning) for trustees and volunteers responsible for safety at a place of worship, with an introduction to Martyn's Law. Sessions run across England and Wales through 2026. What it covers and who should go · Book a session

Five new guides and four downloads went up this month, alongside the eight SORP 2026 guides and nine downloads. All free. Browse the template library.

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