Charity trustees
Trusts and Inheritance Tax
Guidance
Payment of trustees
Most trustees are unpaid and must not benefit in any way from their charity trusteeship. However, they are entitled to receive payment of reasonable and necessary expenses from the charity鈥檚 funds, for example travel and other costs of attending meetings.
A charity trustee may only be paid for serving as a trustee where the payment is in the interests of the charity. There is no general power in law for this type of payment. A charity would need a specific authority in the governing document or authority would need to be given by the Charity Commission or the courts.
See the Trustee expenses and payments guidance published by the Charity Commission.
Avoiding conflicts of interest
Charity trustees have a duty to identify and manage conflicts of interest. A conflict of interest is any situation in which a trustee鈥檚 personal interests, or interests that they owe to another body, may influence or affect their decision making.
Trustees must not receive any benefit from their charity in return for any goods or services
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