The September issue, for trustees of small charities and independent churches in England. Three dates this month: thresholds change on 30 September, grant expressions of interest close on 2 October, and two employment law changes land on 1 and 30 October. Each item links to a fuller guide and a free template.
Your accounts may be about to get simpler
Charity law's money thresholds rise on 30 September 2026, for the first time since 2015, for financial years ending on or after that date. Independent examination is now required above £40,000 income (was £25,000), receipts and payments accounts are allowed up to £500,000 (was £250,000), and statutory audit starts at £1.5m (was £1m). If your income sits between an old and a new threshold, your accounts regime just got lighter, but check the governing document and your funders before dropping anything, and minute the decision.
Deadline: grants for listed church buildings, 2 October
The VAT refund scheme for listed places of worship closed in March. Its replacement, the Places of Worship Renewal Fund, opens round 2 on 4 September: grants of £10,000 to £1m for listed buildings of any faith, with expressions of interest due by 5pm on 2 October. The form is short but asks for a costed project description, so start early.
Two data protection changes already in force
The charity soft opt-in. Since 5 February you can email or text supporters without a consent tick box, with conditions: details collected by you, after that date, with an opt-out offered at sign-up and in every message. An old list does not qualify. The guide sets out all five conditions and the wording to change · Compliance checklist
Data protection complaints. Since 19 June every charity must have a route for data protection complaints and acknowledge them within 30 days. The guide explains what counts as a complaint · Procedure and log template
The EHRC Code: the Commission says do not wait
The EHRC Code of Practice on services became statutory on 5 August, following the Supreme Court ruling that "sex" in the Equality Act means biological sex. On 21 July the Charity Commission told charities to start reviewing now rather than wait for its own guidance this autumn, warning that unreasonable delay could breach trustee duty. In scope: single-sex or separate-sex activities, facilities, trips and membership criteria, so most churches with youth work or men's and women's groups.
In brief
Conflicts of interest. The Commission rewrote CC29 in April and says trustees "often fail to recognise a conflict of interest". Check the conflicts register and annual declarations are up to date. Register and declaration template
Sector risk assessment. The Commission's August report: 41% of charities spent more than they received, 30% suffered a cyber attack. Check the reserves policy and warn whoever runs the bank account about phishing. Full report on gov.uk · Annotated reserves policy
Employment law. For charities with staff: tribunal claim time limits double to six months on 1 October, and the duty to prevent sexual harassment tightens on 30 October. The guide has the full dated checklist to 2027 · Policy update tracker
Charity tax. Rules on tainted donations, investments, legacies and non-charitable spending tightened from 6 April. For most small churches the practical point is Gift Aid paperwork. The guide explains what changed · Gift Aid compliance checklist
Mandatory reporting. The duty to report child sexual abuse is now law but not yet in force. Check your safeguarding policy names a reporting route volunteers actually know. The guide covers who will be caught by the duty · Volunteer briefing sheet
Coming up
Martyn's Law. The new counter-terrorism law for public venues, which will require places of worship holding 200 or more people to register and have simple emergency procedures. Not in force until spring 2027; official guidance is due this autumn, and a full guide will follow when it lands.
SORP 2026. The rewritten rulebook for charity accounts. It first bites on financial years ending 31 December 2026, and its tiering shields most small charities from the big changes; a longer piece nearer year end.
Charity Commission annual public meeting. The regulator's Chair and Chief Executive present the year's work, including the risk assessment above, on 15 October. Hybrid and free; registration required.
Companies House identity checks. Directors of charitable companies (not CIOs or trusts) must verify their identity by November 2026, on a date tied to the confirmation statement.
Eight new guides and sixteen new templates went up this month, all free. Browse the template library.
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