What happens if a charity isn't registered?

[thanksamillion]

Does anyone know what the repercussions would be if a charity wasn't registered but was over the reporting threshold? Could the trustees be prosecuted? Thanks!

There is no penalty for failing to register. However, an unregistered charity is not eligible for the tax reliefs available to charities. It must therefore pay tax on its income and gains. The trustees won't be prosecuted for failing to register but they could face action for tax avoidance.

Note that some charities (academy trusts, for example) are exempt from registration and can claim tax relief even though they are unregistered.

Thanks so much. We were googling and not getting very far!