How to Form a Non-Profit or Charity in the UK — CIO, CIC, and Charity Registration (2026)
UK social enterprises can choose between: CIO (Charitable Incorporated Organisation — full charity, registered with Charity Commission, tax-exempt on qualifying activities), CIC (Community Interest Company — limited company with asset lock, regulated by CIC Regulator), or a standard Ltd with charitable objects.
UK social enterprises can choose between: CIO (Charitable Incorporated Organisation — full charity, registered with Charity Commission, tax-exempt on qualifying activities), CIC (Community Interest Company — limited company with asset lock, regulated by CIC Regulator), or a standard Ltd with charitable objects. CIO registration: free, 1–5 days. CIC: £27 at Companies House. This article covers which structure suits different purposes.
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This content is educational and does not constitute legal or tax advice. Always consult a qualified professional for your specific situation. Data last verified March 2026.