Charitable incorporated organisation
An incorporated charity that does not register with Companies House. In England and Wales it registers only with the Charity Commission, whatever its income.
- Entiva fee to form
- $2,129
- Government fees to form
- £52
- Run plan
- $49 a month
- Steps to form
- 6
- Ongoing filings
- 4
- Ways to close
- 3
Who it suits, and what defines it.
Governed by the Charities Act 2011, Part 11.
Who it suits
- Charities that want to be incorporated without registering at Companies House.
- Charities in England and Wales of any income level.
Key facts
- Regulator
- The Charity Commission
- Registration
- Required whatever the income
- Companies House
- No confirmation statement or PSC filings
- Annual return
- Within 10 months of year end
- Legal status
- Does not exist until it is registered
- Registered in
- England and Wales
- Scotland
- Scottish CIOs register with OSCR
- Law
- Charities Act 2011, Part 11
What the law requires.
6 rules, each in plain words.
Registration with the Charity Commission
A CIO must register whatever its income, and no proof of income is needed.
The CIO does not exist until it is registered
It becomes a body corporate (its own legal entity) when it is entered on the register of charities, and not before.
No Companies House filings
There is no confirmation statement and there are no filings about people with significant control (PSCs).
An annual return to the Charity Commission
It is due within 10 months of year end, with the trustees' annual report, accounts and any independent examiner's or auditor's report.
A declaration on serious incidents
CIOs with income over £25,000 also declare that there are no unreported serious incidents.
A signed declaration from each trustee
The Commission cannot accept electronic signatures on this form.
How Entiva forms it.
6 steps. Entiva prepares and files each one, and collects every signature the law needs.
The steps
6 steps- 1Register the CIO with the Charity Commission
Needed whatever the income. No proof of income is needed.
- 2Register with HMRC for charity tax reliefs
Gift Aid and other reliefs, once the CIO is registered.
- 3Register for VATOnly if needed
Only if taxable turnover or a voluntary choice requires it.
- 4Register as an employer for PAYE
Needed once the CIO employs paid staff.
- 5Pay the data protection fee
Paid to the Information Commissioner's Office (ICO) before processing personal data, unless exempt.
- 6File the workplace pension declaration
Within 5 months of the duties start date, which is the first member of staff's start date.
Documents
6- CIO constitution
- Signed trustee declaration, one per trustee
- Trustees' declaration on checks for work with vulnerable groups
- Application summary for the applicants to review
- Commission email with the registered charity number
- Copy of the register entry sent to the principal office
Who takes part
3- Every trustee is identified, with ID and proof of address
- Members who are not trustees are recorded and screened
- The authorised contact who instructs Entiva is identified
What has to be filed, and when.
Entiva tracks every deadline from the day it is formed, and files before each one.
Every year, and as things happen
4 filings- File the Charity Commission annual return
Within 10 months of the financial year end
- Pay the data protection fee
Every 12 months, unless exempt
- Report and publish the gender pay gap
By 4 April each year, with 250 or more employees
- File the workplace pension declaration
Within 5 months of duties starting, and within 5 months of each re-enrolment
The changes Entiva handles.
Each change is prepared, approved, signed and filed.
The most common changes
2 changes- Amend the CIO's constitution
- Cancel the VAT registration
How it closes.
3 routes. The right one depends on whether it can pay its debts, and who starts it.
Solvent dissolution through the Commission
When the CIO has no debts and the members agree to close it.
- 1
Members pass the dissolution resolution
- 2
Settle debts and distribute assets as the constitution directs
- 3
Notify members, employees and trustees within 7 days of applying
- 4
Apply to the Charity Commission to dissolve the CIO
- 5
Cancel the VAT registration
- 6
Close the PAYE scheme
Removal by the Commission
When the CIO is no longer operating, is no longer a charity, or is being wound up.
- 1
The Commission removes the CIO from the register
- 2
Property passes to the official custodian unless directed otherwise
Insolvent closure
When the CIO cannot pay its debts.
- 1
The CIO is wound up or goes into administration
- 2
An insolvency practitioner is appointed
- 3
The final account is made and the CIO is removed from the register
- 4
Cancel the VAT registration
- 5
Close the PAYE scheme
What Entiva does for you.
From the first filing to the last.
Charitable incorporated organisation
- Prepares the registration application, with the constitution and trustee details, for the authorised contact to submit.Formation
- Applies to HMRC so the charity can claim Gift Aid and other tax reliefs.Formation
- Prepares the annual report, accounts and annual return for a trustee to submit.Ongoing
- Prepares the constitution amendment, which goes to the Commission within 15 days.Changes
- Prepares the closure form and checks the answers for a trustee to submit.Closing
Build it with the API.
Every step on this page is an action in the Entiva API, with its documents, signatures and filing.
What it costs, item by item.
Every Entiva fee and every government fee, from forming it to closing it.
Forming it
$2,129one-off
- Government fees
- £52
Steps marked only if needed are not counted.
Closing it
From $129
- Entiva fee
- Fixed, quoted first
- Government fees
- At cost
Included in the Run plan
- File the Charity Commission annual return
- Routine changes
- Every deadline tracked
Extra, at a fixed fee
- Pay the data protection fee
- File the workplace pension declaration
- Report and publish the gender pay gap
- Amend the CIO's constitution
- Cancel the VAT registration
Each extra is quoted before it starts, and nothing is done until you approve it.
Forming it
Entiva's formation fee is $2,129, one-off. Government fees are passed through at cost.
The registration threshold is £90,000.
Tier 1 £52; tier 2 £78; tier 3 £3,763; £5 off by direct debit.
Excludes steps marked only if needed.
Every year
The Run plan costs $49 a month ($588 a year).
Tier 1 £52; tier 2 £78; tier 3 £3,763; £5 off by direct debit.
Changes
Routine changes are included in the Run plan.
Closing it
Closing is a fixed-fee project, quoted before it starts.
Entiva fees are in US dollars. Government fees are in the currency each authority charges, passed through at cost when the filing is made. Taxes are separate.
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