The Charities Act 2022 received Royal Assent in early 2022, and has been implemented in phases since then. Two years later, and we are at the final phase, with a last tranche of provisions of the Act coming into force on 7 March (except that concerning ex gratia payments which has been pushed back to ‘later in 2024’.).

The latest set of changes involve:

  • making changes to governing documents
  • selling, leasing or otherwise disposing of charity land
  • charity mergers
  • trustee payments
  • trustee appointments

Making changes to governing documents

The Act introduces a new statutory power for trusts and unincorporated associations to make changes to their governing documents. Other changes now in force include how unincorporated charities must pass trustee and member resolutions when using the new power, that the Commission will apply the same legal test when deciding whether to give authority to a charity changing its charitable purposes, and a power for the Commission to give public notice to, or to direct charities to give notice to, regulated alterations they make.

Selling, leasing or otherwise disposing of charity land

The Act introduces provisions relating to disposals by liquidators, provisional liquidators, receivers, mortgagees or administrators, as well as to the taking out of mortgages by the same parties. There are also changes introduced about what must be included in statements and certificates for both disposals and mortgages.

Charity mergers

The Act introduces new rules for certain mergers that will allow most gifts to charities that merge to take effect as gifts to the charity they have merged with.

Further provisions

Also in force now are provisions allowing the Commission to authorise a trustee to receive or retain a payment for work completed for the charity where the Commission decides it would be inequitable for a trustee not to be paid, and to confirm defective or potentially defective trustee appointments.

Further information and guidance

Full details of this set of provisions and previous ones can be found on the Government’s guidance page: Charities Act 2022: information about the changes being introduced – GOV.UK (

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