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
	Full cost recovery Association of Chief Executives of Voluntary Organisations (ACEVO) website.
Case studies
	JET - considering charging for services previously provided for free
	Glossopdale Furniture Project - two tier pricing
	Enterprise Sinfin - pricing strategy

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