Not for Profit eNews
The focus of much national attention over the last month has been on the Chancellor’s Autumn Budget. In this month’s newsletter, we explore what these announcements mean for the Not-for-Profit sector.
Our first article provides a detailed review of the Autumn Budget, looking at the effect of fiscal drag, changes to wealth and investment taxes, minimum wage increases, cost-of-living pressures, and VAT relief. We look at how this can be expected to impact charities and suggest what they should focus on now.
Next, we reflect on the use of AI in the sector, focusing on how charities can bridge the ‘digital divide’. We also look at Scotland’s Strategic Framework for a Cyber Resilient Scotland which was recently launched and examine the sometimes conflicting impetus to drive forward with technological development, and the need to ensure cybersecurity.
Our third article delves into the Charity Commission’s recent reminder concerning their permissions casework, noting when charities need to reach out to the Commission to get consent for decisions that lie outside their existing powers. In a similar vein, we look at the recent changes to the Charities Act 2022 with regards to making ex-gratia payments, explaining when charities may not need to get the Commission’s consent.
Finally, we look at trends in legacy income for charities, identifying how it has been a resilient income stream in the past warranting due attention from charities. We also note how the Autumn Budget could impact legacy-giving.
MHA Achieves Top Rankings in Charity Finance Audit Survey
We’re proud to share that MHA has been recognised as one of the leading audit firms for charities in the latest Charity Finance Audit Survey:
- Equal 2nd for overall service
- 3rd for charity expertise
With 57 responses, one of the highest in the survey, these results reflect the confidence charities place in our Not for Profit team and the quality of service we deliver nationwide.
Thank you to all our charity clients who took part in the survey – your feedback helps us continue to provide exceptional support tailored to the sector’s needs.
Look out for the full analysis in the December edition of Charity Finance magazine.
Articles from this edition
Autumn Budget 2025 – What it means for charities
Chancellor Rachel Reeves’ Autumn Budget on 26 November 2025 was put forward as a ‘fair’ rebalancing: scrapping the two-child benefit cap and cutting household energy bills, funded largely by a £26 billion package of tax rises by 2030.
Closing the Digital Divide – AI and cyber resilience in practice
AI and digital tools are no longer ‘nice to have’ experiments on the margins of charity work. The Charity Digital Skills Report 2025 shows that 76% of charities are now using AI tools and the proportion working on an AI policy has tripled to 48%.
Getting Consent for Charity Changes
At the end of November, the Charity Commission published two reminders about when charities must seek their approval for decisions.
Legacy Income – a long-term lifeline for charities
New data over the past few months has underlined how central legacies have become to charity finances and why policy changes around inheritance tax matter for the sector.If you would like further information on the topics covered, please get in touch.
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