The government has issued guidance on the key changes brought about by the Charities Act 2022, that will come into effect in the coming months and years.

Key changes coming up:

Autumn 2022

  • Paying trustees for providing goods to the charity.
  • New powers for trustees regarding moral or ex-gratia payments, or waiving their rights to receive funds (most typically regarding a legacy that may be questionable).
  • Reducing the complexity regarding fundraising appeals that can’t be used for their original purpose.
  • Amending their Royal Charter.
  • Inclusion of charitable companies in the Commission’s scheme-making powers.
  • Automatic corporation trust status for corporate charities where the corporation is a trustee
  • Update the provisions regarding giving public notice to written consents
  • A lighter touch parliamentary process when a charity changes its governing document by parliamentary scheme

Spring 2023:

  • Changes for charities selling, leasing or transferring land.
  • Greater flexibility regarding ‘permanent endowment’ assets .

Autumn 2023

  • Amending governing documents.


Spring 2023 also sees the beginning of the public consultation on the new SORP which is expected to apply to reporting periods from 1 January 2024.


The information in this article was correct at the date it was first published.

However it is of a generic nature and cannot constitute advice. Specific advice should be sought before any action taken.

If you would like to discuss how this applies to you, we would be delighted to talk to you. Please make contact with the author on the details shown below.

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Martin Bailey - Partner


T +44 (0)20 7874 8877

I have particular expertise in the charity and the social business sector, working with organisations in 'The Third Sector' since joining the profession and developing vast knowledge and extensive experience in this time.

Charities are unique and have specialised reporting, compliance, and governance requirements. They require someone with specialist skills and knowledge to support them, allowing them to focus on their important work.

I work with organisations rather than for them, providing support and advice to issues as they arise - whether that be core accounts and audit compliance, VAT and taxation planning, governance issues, risk management, strategic reviews and advice, or designing accounting systems.

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