Guidance

Community interest companies: leaflets

An overview of what community interest companies (CICs) are, how they are set up and how they work.

• From: Office of the Regulator of Community Interest Companies
• Published: 2 August 2013
• Last updated: 5 July 2024 바카라 사이트� See all updates

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Details

The 바카라 사이트榠nformation pack바카라 사이트� is an abbreviated version of the 바카라 사이트楥ommunity interest companies: how to form a CIC바카라 사이트� guidance. It includes information on:

• the community interest test
• the asset lock
• the dividend cap
• redemption and repurchase of shares and reduction of capital
• charities converting to CIC status or vice versa
• converting an industrial and provident society (IPS) to a CIC
• tax considerations
• sources of finance
• charges on assets
• lenders to the third sector
• forming a new CIC
• converting an existing company to a CIC
• CIC fees
• the annual CIC report

Published 2 August 2013

Last updated 5 July 2024 + show all updates

1. 5 July 2024

   Updated Cost for filing documents

2. 21 June 2024

   Updates on all the fee changes

3. 31 March 2017

   All leaflets were updated to show the new parent department name and logo, Department for Business, Energy and Industrial Strategy

4. 20 May 2016

   Updated office address on all publications

5. 2 August 2013

   First published.