Good governance relies on trustees making decisions that are in the best interests of their charity. To support this, the Charity Commission updated its guidance on Conflicts of Interest (CC29) in April 2026.
The guidance has been refreshed to make it clearer, more practical and easier to navigate. The changes follow a rise in cases involving alleged private benefit and are designed to help trustees identify and manage conflicts of interest more effectively.
What is a Conflict of Interest?
Trustees have a legal duty to act solely in their charity’s best interests. A conflict of interest arises when those interests conflict, or could conflict, with:
- A trustee’s personal interests; or
- The interests of a person, organisation or business connected to a trustee.
Conflicts of interest are common and do not automatically indicate wrongdoing. However, trustees must recognise them and handle them appropriately to protect both the charity and its reputation.
What’s New in the Guidance?
The updated guidance provides a more detailed explanation of conflicts of interest and how they should be managed.
It includes:
- A clear, step-by-step process for identifying and managing conflicts.
- Practical advice for trustees and charity boards.
- Eleven real-life examples of situations where conflicts of interest may arise.
These examples can help trustees understand how the guidance applies in practice and identify potential risks within their own organisations.
The Importance of a Conflicts of Interest Policy
The Charity Commission also emphasises the value of having a robust conflicts-of-interest policy in place.
A good policy helps trustees:
- Identify potential conflicts early.
- Record declarations consistently.
- Manage conflicts transparently.
- Demonstrate good governance and accountability.
Organisations that do not currently have a policy, or whose policy needs updating, should consider reviewing their arrangements in light of the revised guidance.
Additional Resources
The Charity Commission has also published a useful blog featuring insights from a caseworker. The article explains what conflicts of interest are, why they matter and some of the most common mistakes trustees make when dealing with them.
Read the resources:
- Let’s Talk About Conflicts of Interest in Charities (Charity Commission blog)
- Identifying and Managing Conflicts of Interest in a Charity (CC29)
Need Support?
If your organisation needs support understanding conflicts of interest or developing a suitable policy, VODA can help.
Call 0191 323 2040 or email development@voda.org.uk for advice and guidance.
