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Guidance: Charitable incorporated organisations (PG14a)

Land Registry

November 18
06:00 2024

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This guide supplements Practice guide 14: charities and deals with the land registration aspects of transactions involving charitable incorporated organisations, including their dissolution. It is aimed at conveyancers and legal advisers to charities and to those acquiring land from charities.

Further guidance is available on the Charity Commissions website.

We only provide factual information and impartial advice about our procedures. Read more about the advice we give.

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Updates to this page

Published 13 October 2003
Last updated 18 November 2024 +show all updates
  1. The guide has been amended to reflect how applications should be made using our digital systems.

  2. Section 3.8.1 has been removed (and the subsequent sub-section renumbered) because a charitable incorporated organisation had trust status conferred on it by section 32 of the Charities Act 2022. It is therefore not necessary for a charitable incorporated organisation to apply for a Form A restriction where it is a sole trustee.

  3. The guide has been amended to reflect the changes to the Charities Act 2011, as a result of the Charities Act 2022, which came into force on 7 March 2024 by virtue of the Charities Act 2022 (Commencement No. 3, Saving and Transitional Provisions) Regulations 2024.

  4. Weve reconsidered our practice on charges where charitable incorporated organisations (CIO) are the lender. As a result, weve deleted a sentence in section 3.6 which says its unlikely a CIO will lend money.

  5. Sections 8.1, 8.2 and 8.3 have been amended to bring guidance up to date and to accord with Charity Commission guidance.

  6. Section 8 has been amended to reflect the provisions of the Charitable Incorporated Organisations (Conversion) Regulations 2017. Section 9 has been amended to reflect HM Land Registrys understanding of the current law relating to amalgamation and merger of charitable incorporated organisations.

  7. Link to the advice we offer added.

  8. First published.

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