{
  "url": "https://openlegislation.uk/charities-acts-1992-and-2011-substitution-of-sums-order-2026/note",
  "json_url": "https://openlegislation.uk/charities-acts-1992-and-2011-substitution-of-sums-order-2026/note.json",
  "legislation": "uksi/2026/427",
  "legislation_title": "The Charities Acts 1992 and 2011 (Substitution of Sums) Order 2026",
  "legislation_url": "https://openlegislation.uk/charities-acts-1992-and-2011-substitution-of-sums-order-2026",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order amends the Charities Act 1992 (c. 41) (“the 1992 Act”), the Charities Act 2011 (c. 25) (“the 2011 Act”) and the Charities Act 2011 (Group Accounts) Regulations 2015 (S.I. 2015/322) by substituting the sums specified in the Order. The effect of the Order is to increase the financial thresholds which trigger some of the regulatory requirements applying to charities.\nArticle 2(2) changes the definition of “professional fund-raiser” in section 58 of the 1992 Act by increasing the applicable remuneration threshold.\nArticle 2(3) amends section 60 of the 1992 Act to reflect the changes made by article 2(5).\nArticle 2(4) amends section 60B of the 1992 Act by increasing the remuneration threshold below which lower-paid collectors are excluded from certain requirements that would otherwise be applicable under section 60A of the 1992 Act.\nArticle 2(5) amends section 61 of the 1992 Act by increasing the minimum donation entitling donors to cancel payments or agreements made in response to appeals.\nArticle 3(2) amends section 70 of the 2011 Act by increasing the gross income threshold in any financial year at or below which the Charity Commission may exercise its jurisdiction under section 69 of the 2011 Act on application from the persons specified in section 70(3)(a), (b) or (c).\nArticle 3(3) amends section 133 of the 2011 Act by increasing the gross income threshold in any financial year at or below which charity trustees may elect to prepare a receipts and payments account and a statement of assets and liabilities instead of a statement of accounts.\nArticle 3(4) amends section 144 of the 2011 Act by increasing the gross income threshold in any financial year above which the accounts of a charity must be audited by a statutory auditor under Part 42 of the Companies Act 2006 (c. 46) or a member of a body specified under section 154 of the 2011 Act.\nArticle 3(5) amends section 145 of the 2011 Act by increasing the gross income threshold in any financial year above which, in cases where section 144(2) of the 2011 Act does not apply, the accounts of a charity must be examined by an independent examiner or audited by a person mentioned in section 144(2)(a) or (b).\nArticle 4 amends the Charities Act 2011 (Group Accounts) Regulations 2015 to increase the gross income threshold which applies for the purpose of determining whether group accounts must be prepared and audited. It further omits the transitional provision in regulation 6 of those Regulations, which is superseded by the transitional provision in article 5(6).\nArticle 5 makes transitional provision.\nA full impact assessment of the effect that this Order will have on the costs of business and the voluntary sector is available from the Department for Culture, Media and Sport, 100 Parliament Street, London SW1A 2BQ and is annexed to the Explanatory Memorandum which is available alongside the Order on www.legislation.gov.uk.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/427/note",
    "retrieved_at": "2026-10-28T21:02:32.795766+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}