Red Nose Day 2026 took place on Friday 20 March, with Comic Relief raising £34 million during its BBC One telethon broadcast from MediaCity in Salford. Across the UK, thousands of schools, workplaces and community groups ran their own events — bake sales, sponsored runs, dress-down days. Most organisers never think twice about the legal side. They probably should.
The £34 Million Night — and What Happens to Your Local Contribution
The headline figure from the televised broadcast represents just one slice of Comic Relief's fundraising. Individual and workplace collections happen year-round, and every penny that flows through a UK charity is subject to a regulatory framework enforced by the Fundraising Regulator and HMRC.
That framework is not onerous — but ignoring it can mean missing out on significant tax benefits, or worse, creating personal liability for event organisers.
Gift Aid: The 25% Boost Most Fundraisers Leave Unclaimed
For every £1 donated by a UK taxpayer, eligible charities can claim an additional 25p from HMRC through Gift Aid. On a £10,000 school fundraiser, that is £2,500 left on the table if Gift Aid declarations are not collected.
The rules are straightforward in principle. Donors must be UK taxpayers and must provide a Gift Aid declaration — which can be written, oral, by email, online, or via text. The declaration must confirm that the donor pays at least as much in Income Tax or Capital Gains Tax as the charity will reclaim.
The Small Donations Scheme (GASDS) allows charities to claim Gift Aid on cash and contactless donations under £30 — up to £8,000 per tax year — without requiring individual declarations. This is particularly useful for collection tins and bucket collections during events like Red Nose Day.
One important distinction that catches many organisers out: if people are buying tickets to an event, the ticket price is not a donation and cannot attract Gift Aid. Only a separate, voluntary donation element qualifies. Comic Relief and other major charities publish clear guidance on how to structure this correctly.
Legal Responsibilities for Event Organisers
Whether you are running a bake sale in a school hall or a sponsored abseil off a city centre office block, UK law places responsibility on organisers. A solicitor advising a charity or community group would highlight three key areas.
Health and safety. Event organisers have a duty of care to staff, volunteers, helpers and members of the public. A risk assessment is not bureaucratic box-ticking — it is a legal requirement under the Health and Safety at Work Act 1974. Failure to conduct one leaves organisers personally exposed if someone is injured.
Public liability insurance. Not legally mandated, but strongly recommended. Most public venues, councils and emergency services require event organisers to carry public liability insurance — a minimum of £10 million cover is standard. Without it, you may be barred from using public spaces.
Licensing. Selling alcohol at a fundraising event requires a Temporary Event Notice (TEN) or premises licence under the Licensing Act 2003. Live and recorded music at a public event may also require a licence, depending on venue and attendance size. Late-night food service triggers additional requirements. These are not grey areas — the penalties for unlicensed activity include fines and potential criminal liability.
The Updated Code of Fundraising Practice 2026
The Fundraising Regulator updated its Code of Fundraising Practice in 2025, with new provisions affecting transparency and donor consent. Charities and community groups that conduct regular fundraising — not just one-off events — must comply with this code.
Key provisions include clearer rules on how donors must be told how their money will be used, strengthened protections against high-pressure fundraising tactics, and specific guidance on digital and social media fundraising. The updated Statement of Recommended Practice (SORP) for charities, effective January 2026, also requires enhanced financial disclosure in annual reports.
For individual fundraisers collecting money through platforms like JustGiving or GoFundMe, the rules are lighter — but the pages still need to make clear whether the platform or the fundraiser holds the money, and how it is transferred to the intended charity.
School Fundraising: What Headteachers Need to Know
Schools occupy a particular position in charity law. A school raising money for Comic Relief is likely acting as an agent for Comic Relief, not as a charity in its own right — meaning the liability framework differs from a registered charity. However, safeguarding obligations, food safety compliance and health and safety rules apply in full.
The Food Safety Act 1990 covers bake sales and food stalls, even those run by volunteers. Food handlers should follow basic hygiene rules, declare allergens on home-baked goods, and ensure that preparation areas meet hygiene standards. Schools with food technology facilities are generally well-equipped; smaller community events in church halls or community centres may need more careful planning.
When Does a Fundraiser Need Legal Advice?
For a simple sponsored walk or dress-down day, legal advice is unlikely to be necessary. But several scenarios warrant a consultation with a solicitor or charity law specialist.
If your organisation is considering registering as a charity — triggered once annual income exceeds £5,000 — professional advice will save time and prevent regulatory pitfalls. If you are organising a large-scale public event with ticketing, alcohol, or entertainment, the licensing and liability landscape is complex enough to justify a legal review. And if a donor wants to leave a legacy gift to a community group, a solicitor is essential to structure it correctly for tax efficiency.
Disclaimer: This article is for general information purposes only. It does not constitute legal advice. For guidance on your specific fundraising situation, consult a qualified solicitor or charity law specialist.
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