Conflicts of Interest and Loyalty: Guidance for Charities (England and Wales)

Conflicts of interest are a normal and inevitable feature of charity governance. Since they cannot be avoided altogether, it is important to identify, declare, and manage them effectively.

This guidance note has been updated to reflect the 2025 Charity Governance Code, current Charity Commission guidance and evolving governance practice. It provides practical guidance for trustees, charity secretaries, governance professionals, and others responsible for supporting charity boards in England and Wales.

The guidance explains how to recognise and manage conflicts of interest, conflicts of loyalty, trustee benefits and issues involving user trustees. It also explores the importance of board culture, transparency, and effective record-keeping, and includes practical tools to support good governance, and various templates including a conflict of interest policy, a declaration of interests form, and a register of interests.

By helping charities manage conflicts openly, consistently and in the best interests of the charity, the guidance supports effective decision-making, accountability, and public trust.

You will need to be logged in as a member, or free subscriber in order to access this guidance note.