Registration FAQs

COMMONLY ASKED QUESTIONS

Here are some answers to the most common questions regarding registration :
Q1. Are all members of the PCC Charity Trustees?
Q2. My PCC's income was over £100,000 last year, but it is normally much less than that. Do we have to register?
Q3. What constitutes income for the purposes of the threshold for registration?
Q4. Our Church is an LEP. Can we use this process?
Q5. Can PCC members receive remuneration from the PCC?
Q6. What will we need to do differently ongoing?
Q7. If I have difficulties during the registration process, where can I get help?
Q8. When do we need to show our registered status, or Registered Charity number?

QUESTIONS AND ANSWERS

Q1. Are all members of the PCC Charity Trustees?
A1. Yes. All members of the PCC, whether co-opted, ex-officio or directly elected are Charity Trustees. This is nothing new, and members of all PCCs are trustees, whether or not their PCC is required to register with the Charity Commission. The Church of England, together with the Charity Commission, has produced a short booklet titled "Trusteeship - An Introduction for PCC Members".

Q2. My PCC's income was over £100,000 last year, but it is normally much less than that. Do we have to register?
A2. The Charities Act requires you to register, but you can apply to the Charity Commission for a determination that you need not do so (formally, that the basis year for determining whether you should register will be 2006 rather than 2007). The Commission has said that it is sympathetic to receiving such requests, and you can download a sample letter. Your request is more likely to be granted if you can show the three previous years was less than £80,000 in each of these years, and explain why your income in the previous year was exceptional - usually as a result of receiving a legacy or a large grant.

Q3. What constitutes income for the purposes of the threshold for registration?
A3. Gross income is that presented in your last set of accounts. For accounts prepared on a receipts and payments basis gross income is the total receipts from all sources excluding the receipt of any endowment. For accounts prepared on an accruals basis gross income is the total incoming resources excluding the receipt of any endowment and including any amount transferred to income funds during the year from endowment funds in order to be available for spending.

Q4. Our Church is an LEP. Can we use this process?
A4. The Approved Governing Documents will not apply to you if you are an LEP in Categories 1 (Single Congregations) or 2 (Covenanted Partnerships). The priority is to register the largest PCCs, and we will provide further guidance at the beginning of 2009. The Charity Commission is supportive of this approach.

Q5. Can PCC members receive remuneration from the PCC?
A5. PCC members cannot become employed by the PCC, unless specific authority has been granted by the Charity Commission. However, PCC members may receive payment for services provided to the PCC if certain conditions are met. This is a complex area and a detailed guidance note is available by clicking here.

Q6. What will we need to do differently ongoing?
A6. Once a year you will need to return an Annual Information Return to the Charity Commission. You will need to add the fact that you are a registered charity to your letterhead, and you should send a copy of your registered charity status to your bank once you have received confirmation from the Commission.

Q7. If I have difficulties during the registration process, where can I get help?
A7. The first port of call should be your Diocesan Adviser on the registration of PCCs. If you have specific queries relating to other areas, you may need to consult your Diocesan Registrar.

Q8. When do we need to show our registered status, or Registered Charity number?
A8. We have produced a one-page guidance note on this. (Click here.)