Charity Insight
Welcome to our e-newsletter, ‘Charity Insight’, highlighting current issues within the sector, and how these might impact on you.
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For further information on any of these topics please get in touch with your usual contact at Henderson Loggie.
If you're not currently one of our clients and would like further information please contact our enquiries team.
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Read the full article
To read the article in full click here.
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Keep up with changes to Gift Aid
HMRC’s Charities Online, a new way for charities to claim gift aid will be launched in April 2013 as will the new Gift Aid Small Donations Scheme. We outline for you why this is important and what you should be doing now.
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Do your OSCR filing online and keep up with changes to the monitoring regime
OSCR have developed new tutorials for those who have not yet moved to filing online or those who are just getting familiar with it. More information can be found in the full article.
OSCR are also making changes to the compliance monitoring process by moving to a more risk-based, intelligence led system. They have flagged that this may well mean changes in how some charities interact with the Regulator. Further details will be available on the OSCR website
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HMRC look closely at taxable benefits
We have noted for several of our clients that HMRC have been looking closely recently at taxable benefits for employees. Once a dispensation has been granted, HMRC continues to review it on a regular basis to make sure that the conditions under which it was issued still apply. We explain what the term dispensation means and how to ensure it remains up to date.
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How strong are your data protection controls?
In February, the Information Commissioner’s Office issued a fine of £150,000 to a Nursing and Midwifery charity for a breach of the Data Protection Act despite the charity emphasising it was down to an isolated human error. This is the second fine issued to a charity and involved loss of 3 unencrypted DVDs containing confidential personal information. As a result of this, we have had requests for assistance from our internal audit team to review data protection controls; see our full article for what such a review might involve.
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Do you have stranded restricted funds?
The recent Charities Restricted Funds Reorganisation (Scotland) Regulations 2012 set out how charities may apply to OSCR for approval to reorganise restricted funds. This will assist charities in situations where the purposes of certain restricted funds are no longer suitable, or cannot be used. We outline for you what information is required in order to make such an application to OSCR.
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Charities and Equality
Interim guidance from OSCR has been issued for charities to understand what they need to consider to assess if their charity is meeting equality law requirements. A copy of the guidance can be downloaded here.
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Read the full article
To read the article in full click here.
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