Information for Parish Officers that will be useful to support you in your role.
We partner with Data Developments to offer cloud-based church accounting software designed for parishes. Treasurers who have used the system consistently report that it is reliable, easy to understand and especially helpful for those without a professional accounting background.
MyFundAccounting and MyGivingOnline are available at a subsidised rate of £9 per month for the first two years, rising to £13 per month thereafter (normally £30 per month).
The software is built by a team with experience in Anglican church life, so it reflects the way churches work. A diocesan template chart of accounts is included, helping provide consistency while still allowing flexibility for local needs. Data Developments also offer training, helpline support and optional bookkeeping and audit services.
Key benefits
-
Designed specifically for church finances
-
Simple to use — no accounting qualification needed
-
Parish Finance and Gift Aid returns at the click of a button
-
Cloud-based access, allowing others to support if needed
-
Clear, pre-formatted reports for PCCs
-
Integration with Gift Aid, payroll, and Church Organiser
Parishes can request a free 90-day trial or find out more by emailing
sales@datadevelopments.co.uk
Charity accounting is about clearly and honestly recording and explaining how a charity’s money is used, while meeting legal requirements. For PCC treasurers, it provides the framework for how accounts are kept and presented. This means the role is about more than bookkeeping — it supports good governance, transparency and wise stewardship in the service of the parish’s mission.
Charities Statement of Recommended Practice (SORP)
In the UK, this framework is set out in the Charities SORP, which explains how accounting rules apply to charities, including areas such as donations and restricted funds. The SORP is based on FRS 102, the main UK accounting standard and helps charities show that their accounts give a true and fair view, as required by law. Charity accounting is underpinned by the Charities Acts.
From 2026, the SORP uses a three-tier system, meaning most PCCs have simpler reporting requirements and might not need their accounts audited, but still Independently Examined. Here is a Summary of the key changes to SORP.
Two accounting methods: Receipts & Payments OR Accruals Accounting
PCCs can prepare their accounts using one of two methods, depending on their gross annual income.
-
If your PCC’s income is below £250k (£500k from 2026 financial year), you may choose receipts and payments accounts, which simply record money coming in and going out of the bank during the year.
-
If your PCC’s income is £250k or more (£500k or more from 2026 financial year), you must prepare accruals accounts, which give a fuller picture of the PCC’s finances by showing income and expenses when they relate to the year, as well as assets such as buildings and equipment. Smaller PCCs may choose accruals accounts if they have the skills to do so.
Parish Resources – Receipts and Payments Accounts
Parish Resources – Accruals Accounts
External scrutiny of accounts
All PCCs must have their accounts either independently examined or audited (as per charity law) regardless of income. The Church Accounting Regulations 2006, means the £25k per year threshold (£40k from 2026) does not apply to PCCs.
If your Gross Income exceeds £250k or £500k from 2026 (but you are under the audit threshold), your examiner will need to be appropriately qualified CC31 is a Trustees’ Guide to Independent Examination as shown by membership of one of the bodies listed in Appendix 5 (page 70) of the CC32 Guidance document.
Fund accounting
As charities, PCCs are entrusted with gifts given generously to support the Church’s mission and ministry. Fund accounting helps ensure those gifts are used faithfully and as intended, honouring the wishes of donors and supporting the PCC’s charitable purposes. Rather than focusing on profit, fund accounting is about care, transparency and accountability, helping the PCC show clearly how resources are used in service of God’s work.
This Fund Accounting video offers a simple overview and introduces some of the different funds a PCC may hold.
Other resources:
-
Church of England PCC Accountability book (paper or digital)
When a benefice is in vacancy, the diocese (Salisbury DBF) reimburses fees paid for service cover provided by retired clergy with Permission to Officiate (PtO). Where the post of Team Rector is vacant in a team ministry, then the benefice is regarded as being in vacancy.
Here are more sources of information that can help you in your role as Treasurer:
-
Charity Commission – Trustee finance Toolkit including 5-minute Finance guide, internal financial controls, reserve policy, improving charity finances, 15 questions trustees should ask, collaborative working
-
A Church Near You (ACNY) is a valuable, easy-to-use resource that helps churches share service details, news and ministry, welcome visitors and those enquiring about life events, communicate across benefices, and support fundraising and digital giving — all in one place. Under ‘More Information’ it also provides the national Church of England ‘church code’ that begins with a number 6. This is used when completing Parish Returns information. For tutorials, click here.
-
Church of England Parish Buying website – offering deals and information on contactless devices, phone & broadband, energy, H&S equipment, furniture solutions, photocopiers & printers, GDPR e-learning, etc.
-
Church of England Church Support Hub – offering a wide range of resources and learning opportunities
-
Church of England Church organiser – free cloud-based software to help manage your life events (weddings, funerals, etc), room bookings, event ticketing and more
-
Faith, Finance and Fundraising monthly e-newsletter is our most-read publication, bringing together timely financial updates from the Director of Finance and the Giving Team, alongside practical financial guidance, encouragement and inspiring stories to support your work in the community.
-
Salisbury Learning Hub – for events, courses and resources
-
Treasurer Support Group | Facebook – peer to peer support group
-
National Council for Voluntary Organisations – lots of resources, training and events for charities.
Gift Aid is a straightforward way for your PCC to increase its income at no extra cost to donors. When a UK taxpayer donates and completes a Gift Aid declaration, the PCC can reclaim the basic rate of tax from HMRC. This means that for every £1 donated, the PCC can claim an extra 25p — so a £10 gift becomes £12.50 to support your church’s mission and ministry. Once a declaration is in place, it usually covers future donations too. Gift Aid is therefore a vital and reliable source of income for churches of all sizes, helping PCCs make the most of generous giving and strengthen their financial sustainability.
The Gift Aid Small Donations Scheme (GASDS) lets UK charities claim a 25% top-up on small cash or contactless donations (up to £30 each) without needing a Gift Aid declaration, simplifying claims for bucket and plate collections, etc. You can claim up to £2,000 annually (£8,000 in eligible donations) per "qualifying building" (like a church or community hall open to the public) but must keep records and claim through HMRC.
See this simple GASDS PCC decision flowchart, particularly for those with multiple churches.
Further information:
- Parish Resources – Gift Aid
- Parish Resources – GASDS
- HMRC – Gift Aid
- Church of England
- ACAT (through your free membership): See Chapter 13 of the Handbook: Tax Efficient Giving (Gift Aid and GASDS)
The LPW Grant Scheme allows churches and other faith buildings to reclaim the VAT paid on eligible repairs and maintenance to listed places of worship. It covers work to the building fabric and related professional fees, and can include items such as pews, organs, and bells.
The scheme is open to all faiths and is currently confirmed to run until 31 March 2026. For 2025/26 there is a national budget of £23 million, with a cap of £25,000 per place of worship per year. Funding beyond March 2026 has not yet been confirmed and will depend on future government spending decisions. Parishes should check the official LPW Grant Scheme website for the latest updates and how to submit a claim.
Caring for church buildings and developing them for mission often requires spending before all the funds are in place. Waiting to raise money can increase costs, while commercial loans can be expensive and restrictive. Sometimes, confirmed funding is also needed to unlock grants from other bodies. Remember that it very difficult to secure grants once the work has begun, and therefore it is important to have a plan for raising the funds to repay the loan, ahead of applying. There are other ways to raise the seed funding, or to fund a shortfall, and we encourage you to explore these with the Fundraising Team.
The Diocesan Pastoral and Development Loan Scheme exist to support parishes at these moments. It offers affordable loans to help churches repair, improve or develop buildings in legal church ownership where this clearly supports mission and ministry. This includes projects such as roof repairs and carbon-reduction initiatives like solar panels, insulation, and heat pumps, undertaken for long-term missional and environmental benefit.
Loans are normally available up to £50,000 for up to 10 years (or up to £5,000 for up to 3 years), with larger amounts considered in exceptional cases. Funds are limited, so priority is given to parishes with clear mission plans and limited access to other funding. Loans cannot be made retrospectively or for closed churches. Parishes will need to show that loan repayments are affordable, that Parish Share is up to date (or subject to an agreed plan) and that recent accounts are available.
Some parish trusts are restricted trusts under the PCC (Powers) Measure 1956 and may include cash, investments, land, or buildings. Any land, property, or permanent endowment must be legally held by the Diocesan Board of Finance (DBF) as Custodian Trustee. The PCC, or the Incumbent and Churchwardens, manage these trusts day to day and decide how the funds or property are used, in line with the trust’s purpose.
The DBF acts as Custodian Trustee for around 800 parish properties and trusts. This arrangement helps protect church assets, avoids repeated legal transfers when trustees change, and provides appropriate oversight.
If a parish plans any legal transaction—such as selling, leasing, or changing the use of property—the DBF’s consent is required. Parishes should contact the Trust and Property Registration Officer early to ensure the correct process is followed and all church and charity law requirements are met.
Parochial fees are legally set fees for certain Church of England life events, such as weddings, baptisms and funerals. They cover the clergy’s ministry and essential administration, including paperwork and making the church available.
These fees are set nationally by the Archbishops’ Council, listed on a Fees table each year and are shared between the parish (PCC) and the Diocese (DBF), helping to support both local church costs and clergy stipends. Fees are likely to increase on the 1st of January each year and this must be explained to a couple or a family making a booking in the church.
Charing fees for ‘extras’
Parochial fees do not include optional “extras” such as additional heating, music, vergers, flowers, recordings or special furnishings. Charges for these are set locally by the PCC or paid directly to the person providing the service. Extras can only be charged where people have a genuine choice and have agreed to them, and charges should always be fair and reasonable.
Guidance and Forms for submission of fees to the DBF
2025 Diocese of Salisbury - Bishop's Guidelines
Church of England Guide to Parochial Fees (2015)
2026 Quarterly Parochial Fee Return
Email the Diocesan Finance team on accounts@salisbury.anglican.org for the form in Libre Office format
Parishes are responsible for meeting the proper working expenses incurred by their clergy. These expenses are separate from the stipend and should be reimbursed fully, whether the clergy are stipendiary or self-supporting.
It is important to talk about expenses early, ideally as a new appointment begins. A shared understanding between the clergy, Churchwardens and the PCC (or Standing Committee) help avoid uncertainty later, particularly in multi-parish benefices where costs are shared. Clear and agreed arrangements for submitting and paying claims help support clergy well and encourage openness, trust and good stewardship on all sides.
The Church of England provides a national Parochial Expenses Guide and the Diocesan Reimbursement of Official Expenses Policy provides up-to-date guidance on mileage allowance rates, overnight expenses/subsistence, etc, usually reviewed each year.
Risk management is part of good stewardship. For registered PCC charities it is a formal requirement, and for smaller PCCs it is good practice.
It need not feel like extra bureaucracy. It is simply about being aware of the main risks you face, taking sensible steps to manage them, and then getting on with your mission. While risk-taking can be part of Christian life, caring well for people, buildings and resources matters too. Good risk management builds confidence and helps free the church to serve its community well.
Parish Resources website – Managing Risk