Charities paying a trustee or a connected person: understand the rules (CC11).

Article | Nikki Loan | 3rd July 2025

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In April 2025, the Charity Commission published a comprehensive revision of CC11 and its guidance on payments to trustees.

The press surrounding the release of the guidance made clear that the Charity Commission view that:

“Being a trustee is generally a voluntary role. This is what makes the charity sector unique and promotes trust and confidence in charities”.

The module on Paying a trustee for carrying out trustees’ duties states that external reaction to paying trustees is often negative.

The guidance is broken down into a number of discrete elements to make it easier for trustees to select the relevant guidance.

  • paying a trustee or a connected person for providing goods or services to the charity (overview)
  • employing a trustee or a connected person
  • paying a trustee for carrying out trustee duties
  • compensating a trustee for loss of earnings
  • paying trustees: other types of trustee payments.

The key elements of the guidance are for trustees to consider:

Read the latest Charities and Non-profit newsletter to find out more about further changes that will impact the sector.

If you would like to discuss how the points raised in this article might affect you, please get in touch with our team.

This article was correct at the time of publishing.

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Nikki Loan - Partner - Audits and Accounts - PEM

About the author

Nikki Loan

With over 25 years experience in the charity and not for profit sector, Nikki has provided audit services and accounting support Read more about this author …

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