How to link charities
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How to link charities to make accounting and reporting easier.
Adapted edition
- Document type
- Reference Guide
- Format
- DOCX
- Pages
- 3
- Language
- English
- Version
- 1.0
- Updated
- 2026-09-17
- Category
- Governance & assurance
- Licence
- Open Government Licence v3.0
Description
How to link charities to make accounting and reporting easier. Consult the original guidance for current legal and operational details.
Contents
- When to link charities
- 'The same trustees' - what this means
- 'Connected' - what this means
- Advantages of linking charities
- Limitations of linking charities
- How to apply to link charities
- What information to provide in the form
- How to bring linking to an end
Source and licence
The Charity Commission
AttributionThe Charity Commission, ‘How to link charities’ (updated 7 March 2024), reused under the Open Government Licence v3.0.
ChangesNeutral text-only adaptation from the official GOV.UK Content API body: headings, paragraphs, ordered and unordered list items and clickable source-link destinations in an appendix preserved. Images, logos, page design, accessible-format request widgets and linked attachments excluded; normalised whitespace, invisible format marks and typography.
Version history
- v1.017/09/2026