Statutory guidance

Charity Commission regulations: charities total return

Regulations giving authority for total return investment by charities.

Applies to England and Wales

Documents

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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

皇冠体育app regulations set out investment powers for trustees of permanently endowed charities.

皇冠体育app Charities (Total Return) Regulations 2013 were made on 25 October 2013 and came into force on 1 January 2014.

皇冠体育app 2013 regulations were amended following a 5 year statutory review. 皇冠体育app Charities (Total Return) (Amendment) Regulations 2018 came into force on 1 January 2019. 皇冠体育appy make minor technical improvements identified during our review, but do not materially change how the 2013 regulations work.

皇冠体育app 2013 regulations were further amended by the Charities (Total Return) (Amendment) Regulations 2023, which were made on 25 April 2023 and came into force on 14 June 2023. 皇冠体育appy implement the changes introduced by the Charities Act 2022.

See the commission鈥檚 guidance on total return investment.

Updates to this page

Published 1 January 2014
Last updated 14 June 2023 show all updates
  1. Added the Charities (Total Return) (Amendment) Regulations 2023, which come into force on 14 June 2023. 皇冠体育appy implement the changes introduced by the Charities Act 2022.

  2. Added the Charities (Total Return) (Amendment) Regulations 2018 which come into force on 1 January 2019. 皇冠体育appy make minor technical improvements.

  3. First published.

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