A conflict of interest is any situation where either of the following may influence, or appear to influence, a trustee’s decision making:

• the trustee’s personal interests
• interests or loyalty that the trustee owes to another person or body

For example:

• if a trustee is an electrician and the charity wants to pay them for rewiring their property
• if the trustees are making a decision that affects another organisation that one of them is involved with
• if a trustee has been appointed by a local authority and the charity is negotiating a contract with that local authority

It’s important that trustees identify and manage any conflicts of interest that arise. If a situation looks like a conflict of interest, it may be best to treat it as one.

You can find out more information about how to do that in this section.

A guide to conflicts of interest for charity trustees - helps trustees of all charities to identify and manage conflicts of interest

Trustee expenses and payments (CC11) - gives guidance on when trustees may be paid, and how to manage the arising conflicts of interest

Conflicts of interest and the Companies Act 2006 - questions and answers - advises directors of charitable companies about conflict of interest provisions in company law

Conflicts of interest guidelines for arts charities - for the trustees of arts charities, drawn up jointly by the Commission and the Department of Culture, Media and Sport (DCMS)

Conflicts of interest checklist - to help trustees of all charities manage conflicts of interest