Our Commissioner’s Interpretation Statements are developed to help to guide charities and the public on how we understand the law that applies to charities, including to explain the law made by judges ('common law'), parliament (legislation) and any other legal issues.

These statements reflect our current understanding of the law on charity and are binding on our staff.

We will ensure that organisations that rely on these Interpretation Statements are treated fairly, consistent with our objects and regulatory approach. If the law or an Interpretation Statement changes, we will apply the new position from the date of the change, not retrospectively in a way that could disadvantage your charity. In most cases, we will also allow a period of time for charities to respond to any change.

Commissioner’s Interpretation Statements