International Charities Briefing 2022

23rd September 2022

Welcome to the first edition of our International Charities Briefing.

Over recent years, the only constant has been change, and with the ongoing war in the Ukraine and the prospect of difficult economic times ahead, it is difficult to see the challenges easing anytime soon. At the same time, the needs met by international charities remains great.

To begin, Tim Bennet, Manager, reviews the key considerations to assess when appointing overseas auditors and what you must look out for. In recent years, we have seen a significant increase
in individuals working remotely overseas. Nick Bustin, Employment Tax Director, reviews the key factors to consider when an employee is working overseas in an EU/EEA country.

Safeguarding has been a significant focus area for many international charities in recent years, reflecting a number of well-publicised cases. Vikram Sandhu, Director, reflects on the ever-increasing importance of safeguarding for international charities.

One of the most common themes of questions I have received in the past year has been around making overseas payments, particularly to jurisdictions such as Afghanistan and Myanmar, where there have been significant difficulties. In this edition, I will be touching on some of the key factors for international charities to assess when they are considering making overseas payments outside of the formal banking system, alongside the recent Charity Commission guidance in this area.

A theme which crosses each of the above areas is risk, and it is important that all charities are managing risk effectively. A concept I have seen discussed more frequently by charity boards is that of risk velocity, and in our final article Andrew Roberts, Senior Manager, addresses this further.

I hope you enjoy this edition and find these articles of interest. Do feel free to let the articles’ authors, me or your regular contact know if you have any questions concerning the matters discussed. I would welcome any feedback on our first International Charity Briefing and, in particular, any topics you would like us to consider for future editions.

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Steve Harper

Partner, Head of Not for Profit
+44 20 7969 5608
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