How to set up a charitable incorporated organisation in the UK

Liability: Members may have no liability or only limited liability for the CIO's debts.

Minimum capital: None

1. 1

   Check your purposes are charitable and for public benefit

   Charitable purposes include relieving poverty, education, religion, health, the environment and animal welfare. You cannot set up a charity to help one specific person.

2. 2

   Recruit trustees

   You usually need at least 3; the Charity Commission recommends at least three unrelated trustees with a range of skills. Trustees must be 16 or over and not disqualified.

3. 3

   Choose a name

   The main and working names must not be the same as or too similar to an existing charity's, use words you lack permission for, or mislead. Check the charities register. Avoid a name that would need sensitive-word approval.

4. 4

   Choose Foundation or Association model

   Foundation: only the trustees are voting members. Association: a wider voting membership. Use the Commission's model constitution to speed up registration.

5. 5

   Hold a trustees' meeting to sign the constitution

   The trustees must meet to approve and sign the governing document before you apply.

6. 6

   Gather the application details

   Bank or building society details, contact details with a postal address (usually not a PO box), each trustee's name, date of birth and contact details, and the constitution as a PDF. Proof of income is not needed for a CIO.

7. 7

   Apply with 'Apply to register a charity'

   Apply online with the Charity Commission. You can save and return within 3 months. The Commission warns of high application volumes and publishes no fixed timescale.

8. 8

   The CIO exists once registered

   A CIO comes into existence on registration and gets a registration number. It has a principal office in England or Wales and must keep registers of trustees (and members for an Association CIO).

9. 9

   Get HMRC charity recognition and open a bank account

   To claim charity tax reliefs, apply to HMRC for recognition as a charity. Open a bank account in the CIO's name.

10. 10

    Scotland: set up a SCIO with OSCR

    Apply on OSCR's online form (free). You need at least 3 charity trustees, each signing a trustee declaration form, and at least 2 members. The SCIO becomes a corporate body when entered in the Scottish Charity Register.

11. 11

    Northern Ireland: check with CCNI

    Charities are registered by the Charity Commission for Northern Ireland, and registration is compulsory. CCNI says it has paused inviting applications while it moves to a new system; start with its Expression of intent form.

• Constitution (Foundation or Association CIO model), as a PDF
• Charity name and a statement of charitable purposes and how they are for public benefit
• Trustees' names, dates of birth and contact details
• Charity bank or building society details and a public postal address (usually not a PO box)
• SCIO: a trustee declaration form signed by each proposed trustee, a draft governing document, and the names of 2 or more founding members
• Proof of income is not needed for a CIO (it is for other charities with income of £5,000 or more)

• Apply to HMRC for charity recognition to claim reliefs such as Gift Aid.
• Show the CIO status in the name (for example 'CIO') or on documents.
• Keep a register of trustees, and a register of members for an Association CIO.
• Open a bank account in the CIO's name and arrange insurance.
• Set up bookkeeping and plan the first annual return, trustees' report and accounts.
• Report serious incidents to the Charity Commission.

• England and Wales: file the annual return, trustees' annual report and accounts with the Charity Commission within 10 months of the financial year end (income over £25,000 also declares serious incidents). Accounting thresholds change for financial years ending on or after 30 September 2026.
• Scotland: submit OSCR's annual return and accounts.
• Keep registers up to date and tell the regulator of changes to the constitution, trustees and address.