To support its members and the wider sector, CTG has collated guidance and announcements to inform charities during these difficult times. This page will continue to be updated in the coming weeks and months. Content includes:
- Latest news and updates (focus on developments 30-31 March 2020)
- Lobbying efforts to secure the financial future of charities
- Financial support packages and guidance for businesses
- Guidance, support and updates for charity tax and finance professionals including:
- Government updates and guidance
- Tax and finance announcements and guidance
- Charity specific announcements and guidance
If your charity find this content useful, please consider making a financial contribution towards our work as we are reliant on voluntary membership payments from charities. A donation form can be downloaded here.
The most recent developments (1-2 April) are listed below. Full details and links to the relevant guidance can be found in the hub below.
- The Government has published further guidance in relation to the Retail, Hospitality and Leisure Grant Fund. This guidance sets out details and eligibility criteria for the grant fund and informs businesses about the operation and delivery of the scheme.
- The European Union’s decision regarding the approval of the Coronavirus Business Interruption Loan Scheme Grant can be read here. The scheme provides aid in the form of a grant to organisations to help support them through the disruption that COVID-19 has caused. The total amount of the grant is equal to the value of any interest and fees payable in this period. The estimated budget for the scheme is £600m, with the value of grants not exceeding €800,000 per SME on a gross basis.
- The Welsh Government has published guidance on the two grants that it is providing to support organisations disrupted by the Coronavirus outbreak. Grant 1: A grant of £25,000 is being made available for retail, leisure and hospitality businesses occupying properties with a rateable value of between £12,001 and £51,000. Grant 2: A £10,000 grant to all businesses eligible for small business rates relief (SBRR) in Wales with a rateable value of £12,000 or less.
- The Scottish Government has announced two grant funding schemes to help with non-domestic rates in Scotland during the Coronavirus outbreak. The first is a one-off £25,000 grant to the ratepayers of properties in the retail, hospitality and leisure sectors. The second is a one-off £10,000 small business grant to the ratepayers of properties with specified uses in receipt of the Small Business Bonus Scheme (SBBS) or Rural Relief, or eligible for SBBS but in receipt of Nursery Relief, Disabled Relief, Fresh Start or the Business Growth Accelerator.
- HMRC has published further details on the Coronavirus Job Retention Scheme. This confirms that the Scheme will cover employer National Insurance and pension contributions of furloughed workers – on top of 80% of salary. The Government has also confirmed that those workers furloughed can volunteer for the NHS without risking their pay. CTG has been working with sector partners to call on HMRC to extend this to voluntary work for a worker’s own charity.
- BEIS has published an updated (third) version of the Retail, Hospitality and Leisure Grant Fund guidance – this provide grants of up to £25k for charity properties in receipt of the Expanded Retail Discount (including charity shops) with a rateable value <£51k, subject to state aid limits. This includes updates on State Aid information, monitoring and reporting requirements, new annexes on state aid, Spotlight and post payment checks. It also confirms that charities which would otherwise meet this criteria but whose bill for 11 March had been reduced to nil by a local discretionary award should still be considered to be eligible for this grant.
- HMRC has confirmed that the requirement to implement digital links for Making Tax Digital has been postponed until April 2021.
- An IoF survey on impact of the coronavirus on charities has found that 43% of charities surveyed reported an increase in demand for their services but a 48% decline in voluntary income.
- The Welsh Government has announced a new £500 million fund to provide extra support to the Welsh economy, businesses and charities experiencing a sharp drop in trading as a result of the coronavirus pandemic. Specific guidance on support for the voluntary sector from the Welsh Government can be read here.
- A free webinar on ‘Coronavirus and your charity’s finances’ was hosted by CFG, on Monday 30 March, including speakers from CTG Observer Members Sayer Vincent and MHA Macintyre Hudson. This was a very helpful session and a link to the presentation can be found here.
- Ian McLintock, founder of the Charity Excellence Framework has update his list of (now more than 100) sources of Charity Emergency Funding. CAF has also announced a new £5m fund for unrestricted grants of up to £10K to small charities & civil society organisations affected by the coronavirus crisis. Further information can be found here.
- The Chartered Institute of Taxation (CIOT) has produced a guide to help employees and employers understand the tax implications when employees are working from home.
- The DCMS Committee intends to look at the impact of COVID-19 on the DCMS sector, with a range of sessions starting today at 14.15, with witnesses from NCVO, St John Ambulance Association and MND Association. You can follow the inquiry here.
- The Government has announced that rules on carrying over annual leave will be relaxed to support key industries during COVID-19
Lobbying efforts to secure the financial future of charities
The Chairman of the Charity Tax Group (CTG), John Hemming, has written to the Chancellor requesting immediate support for charities through the tax system during the COVID-19 pandemic. The letter presents six practical proposals to simplify charities’ interaction with the tax system and to unlock important tax reliefs for charities at a time when cashflow is under serious strain. CTG is compiling a list of practical questions for HMRC on the business support packages announced by the Government, with a meeting with officials due to take place on 30 March 2020.
CTG is supporting broader sector efforts to secure a special financial support package for charities. 236 MPs and Peers from nine parties, have written to the Chancellor, Number 10 and the Charities Minister to call for further clarity and urgent action to support charities, including a £4.6bn “charity stabilisation fund” proposed by sector leaders. Please show your support on social media if you can, using the hashtag #EveryDayCounts, or by writing to your MP and sharing your charity’s experience and position. The Minister for Civil Society, Baroness Barran, has provided an update on her liaison with the charity sector, in a debate in the House of Lords on the impact of COVID-19 for the charity sector. A letter to the Telegraph from signatories including two former party leaders has urged substantial financial help for the voluntary sector from the government. ‘Charities can’t help tackle coronavirus, or help us rebuild, if they no longer exist.’
The Treasury Committee issued a call for evidence on the Government’s coronavirus financial package, which closed on 23 March 2020. CTG submitted a short response as a follow-up to the letter to the Chancellor. Following the call for evidence, which received over 14,000 responses, the Chair of the Committee has written to the Chancellor to request more support for the self employed and specifically mentioning the plight of charities asking: “How will the Government be supporting charities, who face sharp falls in their revenue streams, but who may also face additional demand for their services due to the “social distancing” enforced by the coronavirus outbreak.” The DCMS Committee will be meeting to review the impact of coronavirus on charities on 30 March 2020
The Institute of Fundraising has published the results of its recent survey ‘(in association with NCVO, CFG and PwC) on the financial impact of charities due to the coronavirus crisis. The survey included data from over 500 charities and the results reflect the urgent new situation charities face as they re-forecast their income and take steps to respond to the huge challenges they face. 43% of charities surveyed reported an increase in demand for their services but a 48% decline in voluntary income, according to new research published today. Further details can be found here.
Financial support packages
The Chancellor announced support for business and individuals affected by the Coronavirus in Budget 2020. Additional financial support measures were announced on 20 March building on measures announced on 17 March 2020, many of which will be relevant to charities. Some of these measures apply to England only. Similar schemes have been announced by Scottish Government, Welsh Government and for businesses in Northern Ireland. For more detail on any of these schemes, please contact [email protected] or follow these links.
Business loans and guarantees
The Government has made £330bn in loans and guarantees available to support all business (e.g. to pay bills) and if demand is greater, the Government will provide more. This support will occur via two schemes:
- Covid-19 Corporate Financing Facility: Under the new Covid-19 Corporate Financing Facility, the Bank of England will buy short term debt from larger companies. This will support your company if it has been affected by a short-term funding squeeze, and allow you to finance your short-term liabilities. It will also support corporate finance markets overall and ease the supply of credit to all firms. All non-financial companies that meet the criteria set out on the Bank of England’s website are eligible. The scheme is now available for applications and more information is available from the Bank of England.
- Coronavirus Business Interruption Loan Scheme: The Scheme delivered by the British Business Bank, will enable businesses to apply for a loan of up to £5m (up from £1.2m), with the government covering up to 80% of any losses with no fees. Businesses can access the first 12 months (increased from 6) of that finance interest free, as Government will cover the first 6 months of interest payments. This appears to be limited to businesses with a turnover of <£45m. More details can be found here but one of the eligibility criteria is that 50% of turnover be from trading. CTG is working to clarify how trading is defined and will be proposing that is includes service delivery and also adopts the turnover test used for IR35 and the Senior Accounting Officers rules, which would exclude donation and voluntary income. If not it is unlikely to be accessible to very many charities. While the scheme will work for many businesses, it may in practice be less attractive for charities unwilling to take on loans on the basis that they are facing lost not deferred income streams and do not want to saddle themselves with unnecessary debt. The European Union’s decision regarding the approval of the UK Coronavirus Business Interruption Loan Scheme Grant can be read here.
Business rates reliefs and cash grants
A number of helpful business rates reliefs and cash grants have been announced to support organisations, including charities, in the retail, hospitality and leisure sectors. This will be of particular interest to the following organisations which should be able to access reliefs: Charity shops; Sports grounds and clubs; Museums and art galleries; Sport and leisure facilities; Stately homes and historic houses; Theatres; and Tourist attractions.
- Expanded Retail Discount Scheme: In response to the Coronavirus outbreak, the Government has announced that it will launch an Expanded Retail Discount Scheme, providing 100% business rates reliefs to businesses in the retail sector, in 2020/21, regardless of their rateable value. Full details here – please note that this measure applies to England only (although there are separate reliefs being developed in Wales and Scotland). For locations in which you do not currently benefit from discretionary rates reliefs, this will provide a very helpful saving, potentially worth hundreds of thousands of pounds for charities with large shop chains. Please note that local authorities will be rebilling charities in some cases having already issued a rates bill before the Scheme was announced.
- State Aid limits: CTG welcomes the Government’s assessment that, given the impact of Covid-19 in the sectors receiving the relief, the expanded retail, leisure and hospitality discount 2020-21 is not a state aid. The Government states that it has considered the matter in discussions with the European Commission and is content with the analysis on the basis of those discussions. The Government has therefore directed local authorities to apply the relief to all eligible properties.
- Retail, Hospitality and Leisure Grant Fund: This relief is supplemented by one-off cash grants of up to £25k per eligible property with a rateable value <£51k, for organisations included within the Retail Discount definitions (which in addition to many retail properties also include providers of leisure and hospitality services). Full details of the Retail, Hospitality and Leisure Grant Fund can be read here and again this applies to England only. The cash grant could be extremely helpful to charities with chains of shops, in theory worth millions of pounds. We understand that this will be issued by Local Authorities directly, so there is no need to claim unless you do not think the Local Authority is aware of your eligibility for the grants.
- State Aid limits: However, there is a significant State Aid obstacle, which will, unless the current rules change, cap the overall income a business can receive from the grant at a total of €800,000 per support measure (approx. £740,000 depending on the exchange rate used). The Government has confirmed that the cash grant is definitely subject to a State Aid limit of €800,000 and CTG has expressed concerns that this could seriously limit the practical value of the reliefs to larger charities, as any charities with a larger number of properties could quickly exceed the permitted State Aid limit for each grant. On 25 March, CTG and the CRA co-ordinated a call with over 20 affected charities to discuss practical implications for charities. To receive briefing on this issue and/or to be involved in a future call, please contact [email protected].
- Grants for small businesses: In addition, a one-off £10,000 cash grant will also be available to the smallest businesses, delivered by local authorities. Small businesses that pay little or no business rates and are eligible for small business rate relief (SBBR) or rural rate relief will be contacted by their local authority – they do not need to apply. The funding will be provided to local authorities in early April. Guidance on these cash grants can be read here. It is not expected that any small charities will benefit from these grants (probably on the basis of the existing charity reliefs available), but we have sought clarification from the Government on this and will keep members posted.
- Empty Property Relief: For charities whose properties do not benefit from the Extended Retail Relief, it may be worth talking to advisers about exploring a claim for Empty Property Relief where the Government has issued instructions to prohibit their occupation by law. We hope to provide more details on this point later in the week.
Job retention scheme (the “furlough” option)
- Overview and guidance: Under the new COVID-19 job retention scheme any employer can contact HMRC for a grant to cover the wages of their employees. These grants will cover 80% of the salaries of these retained workers, up to £2,500 per month and employers can top payments up if they wish to. The scheme will be open initially for 3 months and it will be extended if necessary. There is no limit to this scheme. HM Treasury will pay as many grants as is necessary. It will be running within weeks and payments hope to be issued by April. HMRC are working urgently to set up a system for reimbursement and hope to make the first payments in April. Existing systems are not set up to facilitate payments to employers. Businesses wishing to access the scheme will need to: designate affected employees as ‘furloughed workers,’ and notify their employees of this change and submit information to HMRC about the employees that have been furloughed and their earnings through a new online portal. Guidance has now been published by HMRC for both employers and employees and you can read it in full here. This helpful ICAEW article (including worked examples) was published before the HMRC guidance was updated and will hopefully soon be updated to reflect the information provided by the Government.
- Scope and benefit to charities: It is important to note that the grant will only be used to cover most of the wages of people who are not working but are furloughed and kept on payroll, rather than being laid off. This could potentially be a big help in terms of expenditure for charities (with one major charity already announcing its application to 2/3 of its staff), but, unlike hospitality or leisure organisations, they will not necessarily be laying people off or closing down (except perhaps in the case of charity shops). The bigger problem is the catastrophic drop in income and other fixed costs like rent. In response to a number of queries from charities, it will not be possible to “part-furlough” staff. Despite the good intentions behind the scheme there has been some that it only benefits workers put on leave, when there could be a case for them being redeployed. CTG and other sector bodies have expressed concerns that this could create a perverse incentive for charities to shut down their operations or furlough staff that could otherwise be providing useful support in other ways, not least to try and generate new income streams. There has also been some scepticism about enforcement and compliance, with concerns about fraud. Some lawyers have cautioned that employers could face some issues with the scheme, including resentment from staff who are asked to continue working but who might have preferred to be among those given time off at a reduced rate of pay.
Tax reporting requirements and support
- VAT deferral: Guidance on this measure has now been published by HMRC and can be read in full here. The deferral will apply to VAT payments due from 20 March 2020 until 30 June 2020 and all UK businesses are eligible (but not VAT MOSS payments). This is an automatic offer with no applications required. Businesses will not need to make a VAT payment during this period. Taxpayers will be given until the end of the 2020 to 2021 tax year to pay any liabilities that have accumulated during the deferral period. VAT refunds and reclaims will be paid by the government as normal. Customers who normally pay by direct debit should cancel their direct debit with their bank if they are unable to pay. Please do so in sufficient time so that HMRC do not attempt to automatically collect on receipt of your VAT return.
- Meeting imminent tax reporting deadlines: Many members may be concerned about their ability to meet HMRC filing deadlines that are fast approaching. We have contacted HMRC and understand that no definitive guidance has been issued, but the impression we have is that HMRC are likely to be sympathetic in these cases.We hope to learn more when we meet (virtually!) with senior officials in the Charities Team at HMRC on Tuesday. However, wherever practical deadlines should be met as HMRC have not confirmed what they will do where deadlines are missed. What we have agreed with HMRC is that it is advisable if any deadline is to be missed that HMRC are made aware of this in advance of the deadline. If your charity has a Customer Compliance Manager (CCM) this would be a useful first point of call. Otherwise you should contact the HMRC helpline.
- HMRC helpline: All businesses and self-employed people in financial distress, and with outstanding tax liabilities, may be eligible to receive support with their tax affairs through HMRC’s Time To Pay service. These arrangements are agreed on a case-by-case basis and are tailored to individual circumstances and liabilities. If you have missed a tax payment or you might miss your next payment due to COVID-19, please call HMRC’s dedicated helpline: 0800 0159 559, although it is reported that these helplines have been very busy. If you’re worried about a future payment, please call HMRC nearer the time.
Statutory Sick Pay and support for individuals
- Statutory Sick Pay: The Government will support employers to cope with the extra costs of paying COVID-19 related Statutory Sick Pay (SSP) by refunding eligible SSP costs. This HMRC calculator for SSP is a useful tool. The eligibility criteria for the scheme are as follows:
- This refund will be limited to two weeks per employee employers with fewer than 250 employees will be eligible. The size of an employer will be determined by the number of people they employed as of 28 February 2020 employers will be able to reclaim expenditure for any employee who has claimed SSP (according to the new eligibility criteria) as a result of COVID-19. Employers should maintain records of staff absences, but should not require employees to provide a GP fit note
- The eligible period for the scheme will commence from the day on which the regulations extending SSP to self-isolators come into force
- While existing systems are not designed to facilitate such employer refunds for SSP, the Government will work with employers over the coming months to set up a repayment mechanism for employers as soon as possible.
- Support for the self–employed: The Government has announced that the self-employed will receive up to £2,500 per month in grants for at least 3 months. This will be calculated by 80% of their average monthly trading profit over the last three years. Cleaners, plumbers, electricians, musicians, hairdressers and many other self-employed people who are eligible for the new scheme will be able to apply directly to HMRC for the taxable grant, using a simple online form, with the cash being paid directly into people’s bank account. The scheme will be open to those with a trading profit of less than £50,000 in 2018-19 or an average trading profit of less than £50,000 from 2016-17, 2017-18 and 2018-19. To qualify, more than half of their income in these periods must come from self-employment. To minimise fraud, only those who are already in self-employment and meet the above conditions will be eligible to apply. HMRC will identify eligible taxpayers and contact them directly with guidance on how to apply. The income support scheme, which is being designed by HMRC from scratch, will cover the three months to May. Grants will be paid in a single lump sum instalment covering all 3 months, and will start to be paid at the beginning of June. Individuals should not contact HMRC now. HMRC will use existing information to check potential eligibility and invite applications once the scheme is operational. Those who pay themselves a salary and dividends through their own company are not covered by the scheme but will be covered for their salary by the Coronavirus Job Retention Scheme if they are operating PAYE schemes. HMRC has also published guidance on claiming a grant through the coronavirus (COVID-19) Self-employment Income Support Scheme.
- Universal Credit: The Government is increasing the standard allowance for Universal Credit for 12 months by £1,000. Also same amount increase for working tax credit basic element.
- Self-employed minimum income floor: For self-employed people, he is suspending the minimum income floor for anyone affected by COVID-19. This means that self employed people can now access Universal Credit at a rate equivalent to Statutory Sick Pay for employees. The Chancellor has confirmed that work is continuing to ensure self-employed people are supported during disruption caused by the Coronavirus.
- Self-assessment payments: HMRC has announced that the deferral of payments of tax due on 31 July 2020 originally available for the self employed has now been extended to ALL tax payers due to make these payments under the self assessment tax system. This is only a deferral and tax payments will still be due for payment but not until 31 January 2021. The official guidance states that deferment is optional and any persons still able to pay their second self-assessment payment on account on 31 July 2020 should still do so.
Other guidance and announcements of interest to charity finance and tax professionals
- Action Plan: The Government’s coronavirus action plan provides detailed information about the Government’s response.
- Government guidance: The Government has published a number of helpful guidance notes
- Guidance for employers and businesses on coronavirus
- Support for businesses
- Guidance for employees
- Travel restrictions: The Foreign & Commonwealth Office (FCO) has advised against all non-essential international travel, initially for a period of 30 days from 17 March
- NHS guidance and advice
- Public Health England advice
- Business support website and helpline
- Guidance on shielding and protecting people defined on medical grounds as extremely vulnerable from COVID-19
- Guidance on non-essential businesses and retail that must close and how those staying open should operate
- Coronavirus Act
- Royal Assent: The Coronavirus Act 2020 received Royal Assent on 25 March 2020. This legislation and related regulations outline which businesses can stay open and the enforcement and penalty regimes for non-compliance on social distancing measures at business premises
- Protection of commercial tenancies: The Act provides the Government with powers to protect for commercial tenants. Under this legislation commercial tenants who cannot pay their rent because of coronavirus will be protected from eviction Many landlords and tenants are already having conversations and reaching voluntary arrangements about rental payments due shortly but the government recognises businesses struggling with their cashflow due to COVID-19 remain worried about eviction.These measures mean no business will be forced out of their premises if they miss a payment in the next 3 months. As commercial tenants will still be liable for the rent after this period, the Government is also actively monitoring the impact on commercial landlords’ cash flow and continues to be in dialogue with them. This will be important for charities both as tenants and landlords. Additional information can be found here and HMRC has also published guidance for landlords, tenants and local authorities.
- Protection for rental accommodation: The Government has brought forward a package of measures to protect renters affected by COVID-19. With these in force, no renter in either social or private accommodation will be forced out of their home. Additional information can be found here.
Tax and finance measures and guidance
- Pay no import duty and VAT on medical supplies, equipment and protective garments: The Government has announced that certain organisations can now pay no import duty and VAT on protective equipment, relevant medical devices or equipment brought into the UK from non-EU countries during the COVID-19 outbreak. The relief can be claimed immediately by: state organisations, including state bodies, public bodies and other bodies governed by public law; and other authorised non-state bodies.
- Tax and home-working expenses: HMRC has published guidance on the tax status of expenses incurred by employees working from home due to coronavirus. The full guidance is reproduced in full on the CTG website here. The Chartered Institute of Taxation (CIOT) has also produced a guide to help employees and employers understand the tax implications when employees are working from home.
- Charity SORP: Due to the exceptional current circumstances, the SORP-making body for charities has issued advice on the financial reporting implications that may arise from the measures being put in place to contain the impact of the COVID-19 virus. The guidance considers the implications for the trustees’ annual report, going concern and the alternative basis to going concern when preparing accounts under the SORP. They also suggest that trustees may also find the FRC’s guidance to company Directors helpful when looking at their assessment of going concern.
- Delaying Tax Payments (UK): During the coronavirus crisis it will be possible for charities to delay some tax payments. This helpful video (by an independent tax advisor) reviews: who is eligible; how to make the claim; how long you can defer the payments for; what to do once you’ve deferred the payments. NB since the creation of this video VAT payments have been deferred for the next quarter for all businesses – we will provide more information when further details are published.
- Bank of England cuts base rate to 0.1%: The Bank of England has cut the base rate 0.1% and increased its holdings of UK government and corporate bonds by £200bn, in response to the Coronavirus outbreak.
- Off-payroll-working: Reforms to the off-payroll working rules, which would have applied for people contracting their services to large or medium-sized organisations outside the public sector, will be delayed from 6 April 2020 until 6 April 2021.
- Insurance: Businesses that have cover for both pandemics and government-ordered closure should be covered, as the government and insurance industry confirmed on 17 March 2020 that advice to avoid pubs, theatres etc is sufficient to make a claim. Insurance policies differ significantly, so businesses are encouraged to check the terms and conditions of their specific policy and contact their providers. Most businesses are unlikely to be covered, as standard business interruption insurance policies are dependent on damage to property and will exclude pandemics.
- Post from HMRC: HMRC has reminded charities that there are some documents that they are required by law to send to the taxpayer in hard copy. As HMRC are currently unable to provide e-mail alerts when such post is sent, it may be necessary for employees to go to the office to handle correspondence from HMRC.
- Gift Aid payments by HMRC being made as usual: CTG was aware of some speculation about Gift Aid payments by HMRC with some reports of slow payments, while others had heard they were speeding up! We contacted the Charities Operational Team at Bootle and they told us “We have had a few IT issues due to remote working which are now resolved . There should be no delays in any payments going out and we are trying our best to get the payments out quicker”.
- Protecting against fraud and scams: The Government is aware of emails claiming to be from HMRC offering tax rebates as a result of #coronavirus If you receive an email, text or call claiming to be from HMRC that asks you to click on a link or to give information such as your name, credit card or bank details, it’s a scam – see here for more information (it is not a scam, we promise!). The National Cyber Security Centre has also published guidance for organisations facing an increase in home working, and advice on spotting coronavirus (COVID-19) scam emails.
- Companies House filings: All companies must send their accounts, reports and confirmation statements to Companies House every year. If a company’s accounts are filed late, the law imposes an automatic penalty. If, immediately before the filing deadline, it becomes apparent that accounts will not be filed on time due to your company being affected by Coronavirus (COVID-19), you may make an application to extend the period allowed for filing.
- Procurement Policy Note 02/20 – Supplier relief due to COVID-19: This note sets out information and guidance for public bodies on payment of their suppliers to ensure service continuity during and after the current coronavirus outbreak.
- Contactless payment limit: Contactless card spending limit will rise from £30 to £45 on April 1 to curb spread of #COVIDー19 in supermarkets by cutting queues. If this is retained beyond the crisis, there may be a case for extending the eligible donation limit for the Gift Aid Small Donations Scheme (currently £30) but the current rules do not automatically track to this limit.
- Spending Review: The Government has confirmed that the planned Spending Review, due to take place in July 2020, will be delayed, so Ministers can focus on tackling the coronavirus emergency.
- Tax Tribunals: All tax tribunals at the First Tier Tribunal (FTT) and Upper Tribunal level have been postponed unless proceedings can be held online.
Charity specific measures and support
- Guidance from the charity regulators: The Charity Commission has published specific Coronavirus guidance for charities, including a new section on finance considerations. OSCR has also published guidance on Coronavirus for charities in Scotland.
- Annual return filing delay: The Charity Commission has announced that any charity that needs an extension to their annual return filing deadline can contact the Charity Commission to ask for one.
- Co-ordinating volunteers: DCMS has confirmed that it is working closely with the civil society sector on galvanising volunteers and coordinating help to those who need it most. More details on the Government’s plans will be announced as soon as possible, where details will be set out on how individuals can play their part, and how larger organisations can translate their offers of support into help for those affected. The Government has now launched NHS Volunteer Responders (also this link) which outlines how people can volunteer to help the most vulnerable people in your community who need to stay home because of coronavirus.
- Giving safely during the crisis: The Charity Commission and Fundraising Regulator have urged people to ‘give safely’ to charities during the coronavirus crisis.
- Fundraising: The IoF and Fundraising Regulator advise all charities to reflect seriously on whether to continue public fundraising due to the increased health risk.
- Sector funding
- Flexibility from funders: More than 30 grantmakers have signed a statement promising to support charities during the coronavirus emergency. They said that they would be understanding of difficulties and be flexible on reporting requirements and how funding is used. Other organisations in the sector have also separately pledged support and are reportedly considering further ways of helping.
- Arts Council funding: The Arts Council is making £160 million of emergency funding available for those organisations and individuals who will need it during this crisis, and they have also changed the funding requirements for individuals and organisations currently in receipt of their funding.
- Extensive list of funding arrangements: Ian McLintock, founder of the Charity Excellence Framework has collated a very helpful list of more than 100 sources of Charity Emergency Funding.
- Charity sector guidance
- NCVO: Coronavirus guidance + finance blog + webinar with Bates Wells on key legal and governance questions relating to the coronavirus crisis
- SCVO: Voluntary sector information hub
- Institute for Fundraising: Information for fundraisers
- Charity Finance Group: guidance including updates on investments and cashflow
- Heritage Alliance: collated links
- Association of Charitable Foundations: guidance for foundations
- Small Charities Coalition: guidance for small charities
To add other guidance to this list please contact [email protected].
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