Skip to main content

Finance Toolkit

Calculator coins and pens

A comprehensive toolkit of resources for co‑ops, helping them understand their accounting and financial reporting requirements under the Co‑operatives and Community Benefit Societies Act 2014. 


A handy guide to co-operative finance

The toolkit also provides guidance on those knotty issues around corporation tax, VAT and mutual trading status. If you are a co‑op just getting started, there is a handy checklist of items that you need to think about to set you on the correct compliance path.

The toolkit includes:

  • Society audit requirements
  • Co-operative Treasurer role portrait
  • Corporation tax
  • Finance checklist
  • Mutual trading
  • Financial reporting for co-operatives
  • VAT
  • Template accounts 
  • Special case
  • PAYE

Finance Toolkit

Member content

A comprehensive toolkit of finance resources for co‑ops.

Need help understanding your accounting requirements?
Take out a contact package and access advice
Related content