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Useful publications
This page provides links to selected publications that should be of interest to those involved in the administration of higher education institutions (HEIs) as charities, and of charities connected to HEIs in some way.
In addition to those selected below, the Charity Commission provides a great deal of information for charities generally, including operational guidance about the way it deals with particular issues.
Table of contents
HEFCE publications
Numbered publications
- Model financial memorandum between HEFCE and institutions (HEFCE 2010/19)
- Accountability for higher education institutions (HEFCE 2007/11)
- Related companies: guidance for higher education institutions (HEFCE 2005/48)
Circular letters
- HEFCE's Accounts Direction to higher education institutions for 2011-12 financial statements, and revised Accounts Direction for 2010-11 (HEFCE Circular letter 20/2011)
Mailing list
Charity Commission publications
General issues
- Charity Commission Guidance
- Ex Gratia Payments by Charities (CC7)
- Trustee expenses and payments (CC11)
- Investment of Charitable Funds: General Principles (CC14)
- Charities' Reserves (CC19)
- Sales, leases, transfers or mortgages (CC28) (What trustees need to know about disposing of charity land)
- The Charity Commission's regulatory approach
- Statutory Inquiries into Charities: Guidance for charities and their advisers (CC46)
- Complaints about charities (CC47)
- Research by Higher Education Institutions (June 2009)
Public Benefit
- Charities and Public Benefit (amended December 2011)
- Summary Guidance for Charity Trustees (amended December 2011)
- The Advancement of Education for the Public Benefit (amended December 2011)
- Public Benefit and Fee-charging (withdrawn December 2011)
- Public Benefit Reporting (including example trustee reports)
Accounting and taxation
Accounting
- Statement of recommended practice: accounting for further and higher education (The F/HE SORP)
- Accounting and Reporting by Charities: Statement of Recommended Practice Charities SORP 2005 (Adobe PDF) (2nd edition – May 2005)
- The Charities (Accounts and Reports) Regulations 2008
- HEFCE's Accounts Direction to higher education institutions for 2011-12 financial statements, and revised Accounts Direction for 2010-11 (HEFCE Circular letter 20/2011) (available only to subscribers to the British Universities Finance Directors Group)
Taxation
- The Corporation Tax Treatment of UK Universities – Guidance Note (29 August 2007)
- PE5120 - Guidance for Higher education institutions (HM Revenue and Customs)
- PE5140 - Activities and supplies by HEIs and FECs (HM Revenue and Customs)
- Framework for HEI Partial Exemption Special Methods (Adobe PDF)
- Recognition of charities for tax purposes (HM Revenue and Customs) (includes guidance on the fit and proper persons test)
Governance
- Guide for Members of Higher Education Governing Bodies in the UK: Incorporates the Governance Code of Practice and General Principles (HEFCE 2009/14)
- Handbook for Members of Audit Committees in Higher Education Institutions: Committee of University Chairmen (HEFCE 2008/06)
- A guide to governance in church higher education institutions (Council of Church Colleges and Universities)
Page last updated 7 March 2013
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