Publications
This page includes copies of all forms, templates, guidance, model governing instruments, frequently asked questions (FAQs), Charities Bulletins, and other documents published by the Attorney General or the Charities Administration team.
With the exception of the receipts and payments accounts template (which is available as an editable Excel workbook or in a non-editable form for printing off and completing in manuscript), the forms and templates are available as editable PDF versions, so can be completed on-screen or printed off and completed in manuscript. Irrespective of how they are completed, however, they must be submitted in original hard copy form. It is not possible to file any document electronically. Printed versions for completion of all forms and templates can be collected from the reception of the Attorney General’s Chambers.
Please note that section 53 of the Charities Registration and Regulation Act 2019 provides that the Attorney General may publish forms or templates in any medium ("approved forms") which are to be used when submitting information required to be submitted under that Act. The requirement to use the relevant approved form is provided by:
- Section 11 (application for registration)
- Section 23 (notification of certain events)
- Section 31 (notification of relevant charity merger)
- Regulation 11(2) of the Charities Regulations 2020 (preparation of Receipts and payments accounts)
- Regulation 14 (report of independent examiner) and
- Regulation 17(3) (preparation of annual report).
If information required to be submitted on an approved form is submitted in a different format, the Attorney General may refuse to accept it on the basis that it is an 'unacceptable document', as provided by section 56, in which case it will be returned to the person who submitted it and any requirement to file the information in question will not have been complied with. Any document on this page marked * is an approved form.
Date of publication: May 2021
Establishing and registering a charity
- Guidance on making an application to register a charity
- Guidance on establishing a charity
- A note published by the Attorney General on the requirement for a substantial and genuine connection with the Isle of Man
- Registration application form*
- Registration application form continuation sheet: Particulars of charity trustee(s)
- Registration application form continuation sheet: Particulars of the directors (or similar officers) of a charity trustee which is a body corporate
- Registration application form continuation sheet: Particulars of responsible person(s)
Notification of changes
- Guidance on notifying the occurrence of an event using the notification form
- Notification form* - for notifying the occurrence of the following events:
- Change of charity trustee or change of the details of a charity trustee
- Change of responsible person or his or her details
- Change of correspondence or other address for the charity
- Amendment of charity name
- Amendment of a governing instrument
- Winding up or dissolution of a charity
- Notification form continuation sheet: Particulars of new charity trustee(s)
- Notification form continuation sheet: Particulars of the directors (or similar officers) of a charity trustee which is a body corporate
- Notification form continuation sheet: Particulars of responsible person(s)
Annual accounts and reports
- Guidance on the preparation of receipts and payments accounts and annual reports
- Flowchart #1 How do I prepare the annual accounts and annual report for my charity?
- Flowchart #2 Do my charity’s accounts require to be scrutinised?
- Template for receipts and payments accounts (editable Excel workbook)*
- Template for receipts and payments accounts (non-editable)*
- Template for annual report for a non-auditable charity with a gross income of £250,000 or less*
- Template for annual report for a non-auditable charity with a gross income of £250,000 or less - trustee continuation sheet*
- Template for annual report for a non-auditable foreign charity with a gross income of £250,000 or less*
- Template for Annual report for a non-auditable foreign charity with a gross income of £250,000 or less - trustee continuation sheet*
- Guidance on the independent examination of charity accounts
- Template for independent examiner’s report*
- Guidance on seeking approval to act as an auditor or an independent examiner for a charity
Running a charity – ongoing requirements
Winding up/dissolving a charity and removing a charity from the register
Merger
- Merger notification form* – for notifying a relevant charity merger (see notes on form)
Model governing instruments
(All available as editable Word documents)
- Guidance on using the model governing instruments
- Constitution for an unincorporated association (adopted at the time of establishment)
- Constitution for an unincorporated association (adopted as a replacement)
- Memorandum and Articles of a company limited by guarantee incorporated under the Companies Acts 1931 – 2004
- Memorandum and Articles of a company limited by guarantee incorporated under the Companies Acts 1931 – 2004 (includes election to dispense with the audit requirement) Note: this model can only be adopted prior to incorporation
- Declaration of trust (with a settlor)
- Declaration of trust (without a settlor)
