If you are starting a trading activity of any size then you may need to consider how this affects your tax position. Certain trading activity and levels may mean that you become subject to taxes (including corporation tax, income tax or VAT), dependent upon your structure and whether or not you are a charity.

Links and Tools
	Charities and tax: the basics Her Majesty's Revenue & Customs (HMRC) website Information for charities on tax and VAT
	Value added Tax (VAT) HMRC website Information on VAT and thresholds over which an organisation is required to register
	The Tax Implications of Charity Trading Charity Finance Directors' Group
	Corporation Tax HMRC website

Key
Basic		Intermediate
Advanced		Book
Website or download		Worksheet
Information/guide alone		Training