For financial periods starting on or after 1 April 2019 the amount a charity can earn from activities outside its objects, for example selling Chritmas cards, has increased from £50,000 to £80,000.

This is dependent on the level of your income as follows:

  • Under £20,000 new limit is £8,000
  • £20,001-£320,000 new limit is 25% of your income
  • Over £320,000 new limit is £80,000

If you are a charity with or considering setting up a trading subsidiary this may affect your decision on whether it is still necessary.