Key changes for registered charities
How the law changes will affect incorporated societies that are also registered as charities under the Charities Act 2005.
In this guide
The Incorporated Societies Act 2022 (2022 Act) replaces the Incorporated Societies Act 1908 (1908 Act) and came into force from 5 October 2023.
If your registered charity is an incorporated society incorporated under the 1908 Act, then most of the changes brought in by the 2022 Act will apply to you.
Read about the key changes for all
How to check which Act your society is registered under
It is quick and easy to check which Act your society is currently registered under. Simply carry out a free search of the Incorporated Societies Register.
Look for the ‘Incorporated Societies Act’ marker on the ‘General Details’ screen. We will display:
- ‘2022’ for any society that’s registered under the 2022 Act, and
- ‘1908’ for all societies that are still registered under the old 1908 Act.
Your society will need to reregister with us
To remain on the Incorporated Societies Register your society will need to reregister under the 2022 Act by 5 April 2026. You should understand what it means to reregister and what happens if your society doesn’t reregister.
There are a few things your society will need to do before it reregisters.
- Most importantly adopting a new constitution, and
- Possibly also adopting some new administrative processes to comply with the 2022 Act.
Until your society reregisters, it must operate under, and comply with, the 1908 Act.
Using the Constitution Builder tool
The Constitution Builder tool can help you draft a constitution that complies with the 2022 Act if your society is reregistering as a 2022 Act society.
Societies that are registered charities can use the tool to create constitutions that comply with both the Incorporated Societies Act 2022 and the Charities Act 2005.
If you choose not to reregister
If your society chooses not to reregister it may decide to appoint a liquidator, or it can apply to be dissolved. In either case, you should check and follow your society’s rules. These may set out the steps you must take to deal with your society’s assets and debts, and what meetings you must hold.
If you are ending the society, you will also need to de-register it and have it removed from the Charities Register.
If you decide to change to a different legal structure, your charity must file an ‘update details form’ and provide your new rules to Charities Services. You will be able to keep your charities registration number.
Life after reregistering
After your incorporated society has reregistered, it must comply with the requirements of the 2022 Act. For example, by:
- maintaining your structure, including having a committee with at least 3 officers
- holding annual general meetings
- providing information to us, and
- keeping society records.
Keeping details up to date
If your registered charity is an incorporated society there are some details you will need to keep up to date on both registers, including:
- your charity’s legal name
- any change in officers
- any changes to the constitution.
Annual filing requirements
Societies registered under the 2022 Act must file their annual financial statements and complete an annual return with us unless they’re registered with Charities Services.
No change to how you prepare financial statements
Registered charities already use reporting standards set by the External Reporting Board when preparing their financial statements. The 2022 Act doesn’t change that. If your society is registered as a charity it will continue to use the reporting standards for registered charities.
No change to how you complete your annual returns
Incorporated societies that are registered charities will continue to complete their annual returns with Charities Services. If your society is a registered charity you won’t need to file annual financial statements or complete an annual return with us.
Related information on this website
For information or assistance about being a registered charity
- Visit the Charities Services website .
- Get in touch with Charities Services via email or phone.
- Book a Zoom clinic with a member of the Charities Services team.
Published 24 August 2022, updated 11 December 2024
