External Links

Inclusion of links from this page does not imply any specific endorsement of the organisations concerned. These links will open in a separate browser window.

PCC Registration

Links to information on this topic can now be viewed from a separate page on this website.
Advice on verifying to third parties that the PCC does have charitable status, without necessarily having a Charity Registration Number can be found here.

Charities and Tax

HM Revenue and Customs – Charity Site	Operating PAYE in real time (RTI)
Apply to HMRC for recognition as a charity for tax purposes	Information about VAT reliefs on specific purchases by charities
Reduced VAT rates on power supplies to charities
Listed Place of Worship Scheme

Churches Legislation Advisory Service Guide to VAT

This short guide (Click here to view) is intended as a helpful summary of the VAT system as it affects the Churches – and no more than that. It is neither approved nor endorsed by HMRC.Although these notes are intended to be helpful guidance, they have no binding force and decisions in individual cases depend on all the facts and circumstances. HMRC itself publishes on-line VAT guidance for charities and not-for-profit organisations.

The rules relating to VAT can be extremely complex; and any church about to embark on a new venture which might engage VAT (such as building work) should seek professional advice at the outset.

Gift Aid

There is a completely revised set of guides on Gift Aid on the Parishes Resourses Web Page (Click Here) There is also a “Gift Aid Toolkit” available on the HMRC website (Click Here)

Accounting and Reporting

Reporting: Church of England guidance on the application of the Charity SORP

You can find the electronic version of “PCC Accountability -The Charities Act 2011 and the PCC”
(latterly known as the “Green Book”) on the C of E site here:
https://www.churchofengland.org/clergy-office-holders/pcc-information/pcc-accountability.aspx

Accounting Software: Data Developments, Paxton , Quick Books

The Stewardship website has a helpful review on accounting packages for churches and charities. You may also like to note that the Parish Buying website offers Data Developments software at a discounted price.

Other

Parish Resources	Parish Buying
Information on Wills and Legacies	Independent Examiners
Association of Church Accountants and Treasurers

Payroll Bureaux: Stewardship Payroll Bureau