Charities paying a trustee or a connected person: understand the rules (CC11)

In April 2025, the Charity Commission published a comprehensive revision of CC11 and its guidance on payments to trustees.

The press surrounding the release of the guidance made clear that the Charity Commission view that:

“Being a trustee is generally a voluntary role. This is what makes the charity sector unique and promotes trust and confidence in charities”.

The guidance is broken down into a number of discrete elements to make it easier for trustees to select the relevant guidance.

• paying a trustee or a connected person for providing goods or services to the charity (overview)
• employing a trustee or a connected person
• paying a trustee for carrying out trustee duties
• compensating a trustee for loss of earnings
• paying trustees: other types of trustee payments.

Please note that this content is not intended to give specific technical advice. It is designed to highlight some of the key issues rather than provide an exhaustive explanation of the topics. Professional advice should always be sought before action is either taken or refrained from as a result of information contained herein.

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