Northern Ireland charities: CCNI and what is changing
Charities in Northern Ireland are regulated by the Charity Commission for Northern Ireland (CCNI) under the Charities Act (Northern Ireland) 2008. The rules differ from England and Wales and from Scotland in some important ways: every charity has to register, there is no CIO, and every charity's accounts currently need an independent examination or audit. Two changes are on the way, a registration threshold and a Bill to amend the 2008 Act, and this guide covers both.
Registration: every charity, for now
The law in Northern Ireland is that all charities must register with CCNI, whatever their income. Registration has been phased in since 2013: CCNI calls charities forward to register, and an organisation can tell CCNI that it intends to register so that it is added to the list.
A registration threshold has been agreed but is not yet in force. In July 2025 the Minister for Communities agreed to take forward a threshold under which charities with income of £20,000 or less and assets of £100,000 or less would not have to register or file annual reports and accounts. The Department for Communities is drafting the regulations. Until they are made, assume registration applies to your charity. Charities below the threshold will be able to stay registered if they want to.
Legal structures
| Structure | Notes |
|---|---|
| Unincorporated association | The usual form for small membership charities, such as community groups and PTAs. The trustees are personally responsible for the charity's contracts and debts |
| Trust | Run by trustees under a trust deed, often used for grant-making |
| Charitable company | A company limited by guarantee, registered with Companies House as well as CCNI. Trustees are directors and need to verify their identity with Companies House. Some changes, such as to the objects, need CCNI's consent |
| CIO | Not available in Northern Ireland. The 2008 Act provides for it, but the provisions have not been brought into force |
Annual reporting
Every registered charity files an annual monitoring return with CCNI within 10 months of its financial year end, with its trustees' annual report, accounts and examiner's or auditor's report. What is required depends on income.
| Gross income | Accounts | External scrutiny |
|---|---|---|
| £250,000 or less | Receipts and payments, or accruals if you choose or your governing document requires it | Independent examination by someone independent and capable of doing it |
| £250,001 to £500,000 | Accruals | Independent examination by a professionally qualified examiner |
| Over £500,000 | Accruals | Audit |
Charitable companies prepare accruals accounts at any income, follow company law on audit, and file accounts with Companies House within nine months of the year end as well.
The trustees' annual report must explain how the charity has delivered public benefit. The new Charities SORP 2026 applies in Northern Ireland too, for accruals accounts covering periods beginning on or after 1 January 2026.
The higher accounts thresholds that came in for England and Wales in 2026 do not apply in Northern Ireland.
What is changing: the Charities (Amendment) Bill
The Charities (Amendment) Bill was introduced in the Assembly on 15 June 2026 and passed its second stage on 23 June 2026. It is now at committee stage, so it may still change. As introduced, it would:
- Remove the requirement for an independent examination for charities with gross annual income under £20,000
- Let the Department for Communities set accounts requirements by regulation, and allow simpler, template reporting for very small charities
- Give CCNI new powers, including official warnings and the power to remove a person after an inquiry even if they have already resigned
- Repeal section 167 of the 2008 Act, the never-commenced provision that would have brought charities from elsewhere that operate in Northern Ireland under CCNI
Most of the accounts changes would need further orders or regulations before they take effect. Until then, the current rules in the tables above apply.
Charities from elsewhere working in Northern Ireland
A charity registered in England and Wales or in Scotland that works in Northern Ireland does not currently have to register with CCNI, because section 167 was never brought into force. The Bill would make that position permanent. It still has to follow Northern Ireland's rules on fundraising, employment and other activities there.
A checklist for trustees
- Check whether your charity is registered, or has been called forward to register
- Put your 10-month annual monitoring return deadline in the board's calendar
- Check which income band you are in, and that your examiner or auditor is right for it
- If you are a charitable company, check every trustee has verified their identity with Companies House
- Keep an eye on the threshold regulations and the Bill before your next year end
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Sources: CCNI, Charity registration threshold: what's happening; Department for Communities, Registration threshold for charities in Northern Ireland; Charities (Amendment) Bill, explanatory and financial memorandum; NI Assembly, Bills 2022 to 2027; CCNI, Charity reporting and accounting: overall summary; Charities Act (Northern Ireland) 2008, section 167.
General guidance, not legal advice. Last reviewed October 2026.