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Updated guidance for Charity Trustees

The Charity Commission has published new guidance for charity trustees to help them to decide if an incident should be reported to the Commission due to the Covid-19 pandemic. Full details can be found at

  • The new table of examples also includes issues such as scam emails linked to Covid-19 and which have caused loss or harm to the charity.
  • Any fraud linked to Covid-19.
  • If the charity is being investigated by HMRC for alleged abuse of the furlough scheme or the Police for breaching the government lockdown measures.
  • Allegations of significant harm suffered by an employee as a result of their working conditions whilst there is the pandemic.
  • Allegations of abuse of a beneficiary of the charity by one of the charity’s employees or volunteers whilst there is the pandemic.

The guidance also includes updated information for trustees which includes advice on recording decision making processes if incidents are not reported.

Whilst this advice has been updated many weeks into the pandemic, it will be helpful to trustees who may be retrospectively reviewing information now.

Marianne Webb is a partner at Gullands Solicitors and can be contacted at