Trustees, trading and tax: how charities may lawfully trade (CC35)
Regulator guidance for charity trustees on selling goods and services. It explains when a charity can trade directly and when it should set up a separate trading subsidiary. It also covers the basic rules on using trading income for charitable purposes and how corporation tax applies to trading profits. Trustees and advisers use it when planning earned income or a charity shop.
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Charity Commission for England and Wales (2016). Trustees, trading and tax: how charities may lawfully trade (CC35). https://www.gov.uk/government/publications/trustees-trading-and-tax-how-charities-may-lawfully-trade-cc35
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