Getting started
Does your church need to register as a charity?
When churches in England, Wales, Scotland and Northern Ireland must register as a charity, what “excepted” means, and how it affects Gift Aid.
The short answer
It depends where your church is and how it’s set up. In England and Wales, a charity must register with the Charity Commission if its income is at least £5,000 a year, or if it’s a CIO; but churches of many denominations with income of £100,000 or less are “excepted” until 31 March 2031. Charities in Scotland register with OSCR, and in Northern Ireland with the Charity Commission for Northern Ireland. Registration is separate from HMRC recognition, which is what your church needs to claim Gift Aid.
The rules in each nation at a glance
| Where | Regulator | Who has to register |
|---|---|---|
| England and Wales | Charity Commission for England and Wales | Charities with income of at least £5,000 a year, and every CIO, unless excepted or exempt |
| Scotland | Office of the Scottish Charity Regulator (OSCR) | Any body that calls itself a charity in Scotland |
| Northern Ireland | Charity Commission for Northern Ireland (CCNI) | Charities in Northern Ireland, with a registration threshold being introduced |
England and Wales: registered, excepted or small
Most churches are charities in law, because advancing religion is a charitable purpose. Whether a church has to register depends on its income, its legal form and its denomination:
- Registered: a charity with income of at least £5,000 a year must register with the Charity Commission, and a charitable incorporated organisation (CIO) must register whatever its income.
- Excepted: churches and chapels belonging to certain denominations, including the Church of England, the Methodist Church, Baptist and Congregational churches and the United Reformed Church, don’t have to register if their income is £100,000 or less. They’re still charities, overseen by the Charity Commission, and their trustees have the same duties.
- Small: other charities with income under £5,000 don’t have to register, but they’re still charities.
The exception for churches is due to end on 31 March 2031, and the government has said excepted churches are expected to be registered by then. Excepted churches can choose to register voluntarily now, so it’s worth putting it on your trustees’ agenda well before the deadline. If your income goes over £100,000, you must register straight away.
Scotland
In Scotland, any organisation that calls itself a charity must be on the Scottish Charity Register, run by OSCR. Some large religious bodies are “designated religious charities”, which are exempt from certain parts of the rules, but they are still registered. A charity registered in England and Wales that runs activities in Scotland may also need to register with OSCR, so check if your church works across the border.
Northern Ireland
Charities in Northern Ireland register with the Charity Commission for Northern Ireland. The Charities Act (Northern Ireland) 2022 allows for a registration threshold, and the Department for Communities has proposed that charities with income under £20,000 and assets under £100,000 won’t have to register or report to the Commission. Check the Department’s and the Commission’s websites for where this stands before you decide.
Registration and Gift Aid are separate
Registering with a charity regulator doesn’t let you claim Gift Aid on its own. For that, your church needs to be recognised by HMRC as a charity for tax purposes, which gives you an HMRC charities reference. If your church has to register with a regulator, do that first, then apply to HMRC. Excepted and small charities can apply to HMRC directly. See how to claim Gift Aid.
What changes when a church registers?
- Your church appears on the public register of charities, with a charity number.
- You file an annual return and accounts with the regulator, with more detail required as income grows.
- In England and Wales, a registered charity with income over £10,000 must say it’s a registered charity on documents such as appeals, receipts, invoices and its website.
- Your trustees’ duties don’t change: they were already responsible for running the church’s finances well.
Questions people ask
Can a church that isn’t registered accept donations online?
Yes. Registration isn’t needed to receive gifts. You do need a bank account in the church’s name, and HMRC recognition if you want to claim Gift Aid.
Can an excepted church claim Gift Aid?
Yes. Excepted churches can apply directly to HMRC for recognition as a charity for tax purposes, and claim Gift Aid once HMRC gives them an HMRC charities reference.
What is a CIO?
A charitable incorporated organisation is a legal form for charities that gives trustees limited liability. In England and Wales a CIO must register with the Charity Commission whatever its income.
Our church is part of a denomination. Who handles registration?
It varies. In some denominations each church is its own charity; in others the diocese, circuit or union is the charity, or claims Gift Aid on churches’ behalf. Check with your denomination’s office before you apply.
Sources
- GOV.UK: Set up a charity: register your charity
- GOV.UK: Excepted charities
- GOV.UK: Get recognition from HMRC for your charity
- Office of the Scottish Charity Regulator (OSCR)
- Department for Communities: Registration threshold for charities in Northern Ireland
- Charity Commission for Northern Ireland
Checked against these sources on 20 October 2026. Rules and rates change, so check the latest guidance before you rely on a figure. This guide is general information, not legal, tax or financial advice.