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Trustee expenses: what charities can pay

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Document information
ByThe Charity Commissionmaple_leaf_dd9c29

Guidance about trustee expenses, including what costs can be paid as expenses and what should be in a trustee expenses policy.

Adapted edition

Charity governance
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

Guidance about trustee expenses, including what costs can be paid as expenses and what should be in a trustee expenses policy. Consult the original guidance for current legal and operational details.

Contents
  • What expenses charities can and cannot pay
  • Claiming expenses
  • Paying expenses directly
  • Disclosing expenses in your charity's accounts
Source and licence
Trustee expenses: what charities can pay

The Charity Commission

Original source OGL-UK-3.0

AttributionThe Charity Commission, ‘Trustee expenses: what charities can pay’ (updated 25 April 2025), 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
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