A written ministerial statement has been published in place of a statement in Parliament by Europe Minister David Lidington, detailing the processes which will have to take place in order for the UK to withdraw from the EU, should an “out” vote be given on 23 June 2016.

The Cabinet Office has also published a policy paper, looking at potential models for the UK’s new relationship with the EU, should the UK vote to leave. There are no references to the charities and the only references to tax are in the latter document, noting that the UK would lose its veto on tax issues, but still be subject to tax rules when dealing with the Single Market.

Separately, the Charity Commission published guidance on 7 March 2016, for charities that may be considering public involvement in the debate leading up to the EU referendum on 23 June 2016. Charities should not engage in political activity unless they can demonstrate that they comply with the terms of the commission’s guidance on Charities, Elections and Referendums. Trustees must be satisfied that such activity is a proper way to support the delivery of the charity’s purposes and is in the best interests of the charity and possible loss of funding (and by implication, tax reliefs) is not sufficient reason to campaign to remain or leave.