1. Contents

2. About this document

2.1 Purpose

2.2 Using this document

2.3 Legal status

3. Governance and reporting

3.1 Branch accounting

3.2 CAMRA Online Branch Accounting System (COBAS)

3.3 Examination of accounts

3.4 Submission of accounts

3.5 Year-end return

3.6 Festival report back form/festival accounts

4. Financial stewardship

4.1 Responsibility

4.2 Payment for purchases

4.3 Third-party contacts

4.4 Bank accounts

4.5 Cash handling

4.6 Card payment allowance

4.7 Token payment allowance

5. Funding of branches and the Campaign

5.1 Remitance of funds

5.2 Operating balance

5.3 Obtaining funds from the centre

5.4 Authorisation limits

5.5 Charges to other branches

5.6 Equipment insurance, inspections and repairs

5.7 Investments

6. Branch expenditure

6.1 Authorisation

6.2 Festival costs and business plans

6.3 Branch camapigning costs

6.4 Policy and Development Reserve for camapigning and research activities/events

6.5 Social events and meals

6.6 Charity donations

6.7 Equipment purchasees

7. Volunteer expenses

7.1 General principles

7.2 National events

7.3 Regional events

7.4 Branch events

8. Taxation and compliance

8.1 Retention of financial records

8.2 Corporation tax

8.3 Value Added Tax (VAT)

8.4 Making Taz Digital (MTD)

8.5 Alcohol Wholesaler Registration Scheme (AWRD)

9. References and contacts

Appendix A - examiners report

Appendix B - VAT thresholds

Appendix C - CAMRA Volunteer Ezpenses Policy

2.1  Purpose

This document sets out the financial relationship between branches, regions, festivals, events and CAMRA centrally, but also provides guidance on branch financial governance, legal compliance and management of expenditure in accordance with CAMRA policy.

2.2  Using this document

This document cannot cover all eventualities. It should not be assumed that simply because a situation or event is not specifically mentioned, it is either acceptable or prohibited. Where there is any doubt, branches should consult their Regional Director or Regional Finance Officer (if one is in post). If further clarification is required, they should consult the Finance Director. Clarification can also be sought from the Chief Support Officer, or the CAMRA Finance Team.

Any reference to the CAMRA Office in this document should be taken as the relevant volunteer officer or staff member concerned.

Any reference to branch activities below also covers festivals or similar events, including guides and magazines.

2.3  Legal status

CAMRA is legally incorporated as a company limited by guarantee; it is not a charity. The National Executive (NE) is its board of Directors, and its affairs are governed by its Articles of Association. branches and regions are integral parts of the Campaign. If you carry out any activity using the Campaign’s name, any funds that you generate belong to the Campaign.

Branches must observe the guidelines on finances and accounts contained in the Model Branch Constitution.

Ultimately title to all funds and other assets held by the branch or any other organisation within CAMRA lies with the Campaign for Real Ale Limited.

Fundraising is the responsibility of branches as well as the NE.

3.1 Branch accounting

One of CAMRA’s strengths is that branches can act autonomously and get things done and as part of this they manage their own financial matters. This does mean however that it is important that members are able to see that there is proper governance and review of financial matters at every level.

Annual accounts, including an income and expenditure account and a balance sheet, must be prepared each year based on the branch’s financial year as given in its Constitution. A balance sheet is required to show the branch’s assets and liabilities, including debtors, creditors and funds held.

If a branch owns any equipment, then this equipment should be listed on an asset list which must be included with branch accounts. This should be done whether or not the purchase of the equipment is included in that year’s accounts or even if the equipment is held at nil value in the accounts. Any equipment purchased with CAMRA funds must also be made available, when appropriate, for use by other branches and other parts of the organisation.

Where separate accounts are kept for branch activities and a festival, a consolidated income and expenditure account and balance sheet should be produced. It is essential that the consolidated account shows the total festival income and expenditure, not just the surplus or deficit on the event.

There are some regional endeavours, such as festivals and publications, with governance and volunteers from several branches within the region. Any region with a bank account or petty cash for such endeavours, must produce annual sets of accounts detailing all regional financial activity.

3.2 CAMRA Online Branch Accounting System (COBAS)

To support Treasurers, CAMRA has developed a common web-based accounting tool known as the CAMRA Online Branch Accounting System (COBAS).

This tool:

• Provides a simple bookkeeping interface with just one data entry form.

• Enables Treasurers to perform a bank reconciliation and to save or print the output.

• Provides standardised but automatic branch reporting, both for year-end accounts and interim reporting to the branch committee, making it easier to produce reports and easier for members to review them.

• Allows Branch Chairs and regional officials to be able to view branch accounts online.

• Allows Branch accounts examiners to view accounts and sign them off online.

• Gives a means for the CAMRA Finance Team to pull down year-end returns for branches.

• Enables the CAMRA Finance Team to provide support to Treasurers.

• Provides a standardised wording for the examiner’s report.

All branches must use COBAS to maintain their accounts unless they have received a written exemption from the Finance Director. Permission to use an alternative accounting system will only be granted annually if the branch is able to demonstrate:

• Specific reasons why COBAS is not suitable for their use.

and

• That the proposed alternative system is suitable for CAMRA’s use and compliant with all relevant regulation (for example, Making Tax Digital).

Branches without such exemption must transition to COBAS no later than the start of their next financial year after 1 September 2026.

3.3 Examination of accounts

Branch accounts must be subject to an independent examination, which is a lighter touch than a full audit. An examiner confirms that:

• Proper accounting records have been kept.

• The published accounts have been properly based on those records.

• There are no unusual items that haven't been properly disclosed in the accounts.

• CAMRA policies in this document have been adhered to.

Only one examiner is required, as long as the examiner is properly qualified to do the job. ‘Qualified’ can be a matter of relevant practical financial experience, rather than a formal qualification, as long as the branch has turnover below £250,000.

If the branch turnover is over £250,000 the accounts will need to be audited by a qualified accountant. Please contact the CAMRA Finance Team for advice if needed.

• The examiner should be independent of the branch committee.

• The examiner does not have to be a member of the branch (or even a member of CAMRA).

• The examiner must not be a member of CAMRA’s NE.

An example of wording for an examiner’s certificate is included in Appendix B.

3.4 Submission of accounts

Having been examined, the accounts must be presented for formal approval at the branch’s AGM. Following approval, copies, complete with examiner’s report, should be distributed as follows:

• One copy to the CAMRA Finance Team.

• One copy to the appropriate Regional Director.

• One copy to the Regional Finance Officer (where one is in post).

Accounts should be distributed electronically where possible. COBAS users should save the full batch report under the documents section in the reporting tab.

Annual accounts must be filed with the CAMRA Finance Team within three months of the branch year-end (even if they have not yet been examined or approved).

3.5 Year-end return

Each year we produce statutory accounts for CAMRA that include the activities of branches. This means we need information from you to complete the accounts. The year-end return gives us this information and is different from your branch accounts in two important respects:

• It is much more summarised than the full accounts used for local governance as described above.

• It covers a different time period as all the year-end returns are aligned to 31 October rather than your own branch year-end.

We ask for a reconciled bank statement for 31 October to accompany this return to provide some assurance as to the accuracy of the assets shown in the company accounts. As at year-end, the bank reconciliation and 12 months of bank statements must accompany the return to enable your year-end return to be signed off as completed.

Branches must not hold cash or use funds generated from any festival or other fund-raising events for any purpose, other than under the circumstances set out in 5.2 below.

The CAMRA Finance Team will send a template to branches in early October each year asking them to complete and return to accounts@camra.org.uk by mid-November.

Branches with a full year of records on COBAS will not need to submit a return as the reports are already available centrally. The Treasurer will be required to confirm all records are up to date and ensure a bank reconciliation is completed on COBAS.

3.6 Festival report back form/festival accounts

This is required as soon as possible after the end of the festival and asks for some headline information. It must be completed on FOCUS:

• An indication of your surplus/deficit. This is not intended to be a fully reconciled set of accounts, but just an early estimate that helps us to forecast the flow of remittances and any issues there might be with loan repayments, so we can manage the central finances better.

• Any major incidents that we may need to inform our insurers about to expedite claims or where further investigation might be needed.

• The initial form is required three days afterwards.

• The final form is required four weeks afterwards.

Accounts should be distributed electronically where possible.

4.1 Responsibility

There is nothing more discouraging for those members who put a great deal of effort into running a successful event than to find out that the funds they have raised have had to be used to put right avoidable mistakes made by others. In deciding to run any project such as a festival or a magazine, any branch needs to understand that proper financial control must be in place at all times. Finance is not simply the responsibility of Treasurers; it is the joint and several responsibility of all committee members. A proper record of all financial decisions must be kept.

4.2 Payments for purchases

All staff and volunteers involved with the Campaign’s finances must act with demonstrable probity. All orders placed with suppliers and contractors should be in writing and state clearly the nature, value and, where appropriate, quantity of the goods and services being ordered. A member acting alone must not both raise and complete a payment, i.e. a second member must also be involved. Anyone placing orders for goods or services who has links with, or personal interests involving, the suppliers of those goods and services to the Campaign, must declare this. All undisputed and agreed debts must be paid within the normal trading terms of the supplier.

4.3 Third-party contracts

If you make any agreements for sponsors or similar third parties to pay for any supplies to your event, such as a local brewery paying for your glasses, you should make sure that the payment is made, even if you are not directly involved in making it. If you set up the arrangement, you are responsible for seeing that it is concluded properly.

Branches should take care not to agree deals with companies with a negative or controversial public image that may damage CAMRA’s reputation. If you are in any doubt, please in the first instance discuss with your Regional Director.

4.4 Bank accounts

All cheque/other payments out of branch and/or festival bank account must have two signatories/authorisations, typically the Branch Treasurer and one other officer. It is recommended that there is a minimum of four signatories on the bank at any one time, ensuring the bank mandate is always kept up to date.

Any online banking services that allow payment without dual authorisation must not be used. However, some banks do offer free online banking to community organisations that do support dual authorisation of payment, and branches seeking to use online banking services are encouraged to apply for such accounts, otherwise accounts must be set up without online access. It is strongly recommended that no direct debits are set up from any bank account held by the branch except for branches which are VAT registered, and direct debits must be set up to pay HMRC.

4.5 Cash handling

Many of our events involve large amounts of cash income. Branches should be aware that our insurance limits us to a maximum of £16,000 (in a safe in a secure room) to be kept overnight at a festival, so where possible cash should be securely collected and deposited at a bank each day. We currently have a national arrangement for secure cash collection, covering most of the country, with Loomis and arrangements with regional suppliers where Loomis are not able to supply a service. Details are available from the CAMRA Finance Team.

4.6 Card payment acceptance

One opportunity to reduce the need for handling cash is to accept payments for festival entry and drinks tokens by credit and debit cards. Card payment machines, which accept contactless payments, can be ordered for an event from the CAMRA Office, using the Festival Products Order Form, which can be downloaded from the Festivals Hub in the Volunteer Resources Area of the website. These machines are free for branches to use, and all our machines are contactless.

4.7 Token payment acceptance

Festivals are encouraged to use some form of token to reduce the number of cash handling points, thereby reducing the potential risks of error and fraud, and the workload on the Festival Finance Team. Concentrating all payments into one point, such as the admissions desk, also makes it easier to use cashless payment methods (e.g. credit and debit cards) which mitigates the increasing difficulty and expense of obtaining a cash float and having cash collected and banked securely.

After researching several options, CAMRA’s Events Committee have recommended the use of monetary strike-out cards (bingo-cards), with denominations that allow flexibility on drinks pricing, local festival branding and some form of printed security foil to prevent fraudulent copies being made.

Festivals that use drinks tokens must:

• Offer refunds on unused tokens, and

• Display the cash equivalent price.

Any refunds of drinks tokens that were paid for on a credit or debit card can be made. However, it is recommended that any refund below the amount of £5 is made in cash; over this amount then a refund onto the card used to make the payment.

5.1 Remittance of funds

Branches and festivals have no automatic right to hold on to and re-use the proceeds from their events. Except in the circumstances given below, the money must be remitted for inclusion in central funds at the earliest possible opportunity and does not have to wait for a branch AGM. Funds remitted to the CAMRA Office should be shown as payments and not shown on the branch balance sheet as an asset.

The remittance of surplus funds is vital to sustain the work of the professional staff team on whom we rely on to support CAMRA’s big campaigns with national and local government, the industry and the trade. It also allows loans to be made to branches that can demonstrate a genuine campaign impact and to fund the costs of other festivals. So, this cycle ensures that our cash reserves are applied to the most suitable activities across the UK.

All remittances to the CAMRA Office are treated as permanent. However, all branches can apply for funds to achieve campaigning activities (see section 5.3 below).

5.2 Operating balance

Branches may retain a working balance which should be calculated as follows:

• No more than three months of expected liabilities and administrative costs.

• Less than any expected income.

• Plus a contingency sum which should not normally exceed £1,000.

To minimise the operating balance, branches must ensure that debts due to the branch, such as magazine advertising, are actively pursued.

Branches should review their operating balance quarterly and ensure excess funds are remitted to the CAMRA Office.

5.3  Obtaining funds from the centre

If a branch requires funds, for example for a festival or a local guide, a business plan should be submitted on FOCUS to the relevant assessor.

Upon approval of the event on FOCUS, the completed loan form processed by the CAMRA Finance Team.

Such advances to finance fund-raising activities should be regarded as loans and should be repaid as soon as possible, i.e. as soon as the event has ended or guide sales permit.

This should be followed by the remittance of any surplus generated by the event or publication.

If repayment of a loan is not possible for any reason, the branch must inform its Festival Assessor, Regional Director, Regional Finance Officer (where applicable) and the CAMRA Finance Team without delay.

Any branch, whether or not it has previously contributed to central funds, may request funding from time to time to finance its activities or, exceptionally (see section 6.7), to purchase substantial equipment. Such requests should be made as far in advance as possible to allow proper consideration using the Spend Authorisation Form. They should be submitted to their Regional Director in writing, giving as much detail as possible, including costs. Further guidance on allowable costs is given in section 5.4 below.

It is important that branches plan ahead for major items of expenditure and ensure that requests for funds are sent to the CAMRA Finance Team at least two four weeks (or longer if possible) prior to the funds being required.

5.4 Authorisation limits

A branch may obtain a loan from central funds with authorisation as follows:

• Up to £5,000 on the authority of the Finance Director (subject to recommendation for approval from the Regional Director being obtained first).

• Any amount in excess of £5,000 to be referred to the Finance Committee.

If the reason for the loan is a festival, the Chief Support Officer may authorise loans up to £20,000, the Director of Events may authorise loans up to £50,000 and the Finance Director may authorise loans in excess of £50,000.

5.5 Charges to other branches

 Branches may not charge any hire fees or security deposits to other branches using CAMRA equipment that is in their custody. However, reimbursement at replacement value may be sought for any items that are ‘consumed’ – glasses, for example – so cannot be returned (NB glasses may be available from the CAMRA warehouse free of charge subject to availability).

A branch that uses any equipment originally purchased with CAMRA funds is responsible for the repair or replacement of the equipment in the event that any loss or damage occurs. This must be done as quickly as possible.

5.6 Equipment insurance, inspections, and repairs

There are central arrangements in place regarding insurance of equipment. Please contact the CAMRA Finance Team for further information. Similarly, if a branch does not have the funds for any repair or replacement, they should contact the CAMRA Finance Team. Branches should ensure that all equipment is regularly checked and carry out any inspections that are due.

Insurance only covers our equipment when we are using it, so CAMRA property must not be provided to any person or organisation outside of CAMRA. Properly approved events which are jointly run between CAMRA and a third-party are acceptable, events which are wholly run by someone else are not.

5.7 Investments

Under no circumstances are branches permitted to place funds into any sort of investment arrangement, whether interest-bearing or not, including savings accounts, savings bonds, company shares or any similar device.

6.1  Authorisation

 Under Company Law, all expenditure from the Campaign’s funds at any level: the CAMRA Office, region or individual branch or festival; must be authorised by the NE (as our company directors) or by those to whom in certain specific circumstances the NE has delegated its authority.

6.2 Festival costs and business plans

Please see the Events Policy Document, available from: camra.org.uk/important-documents

6.3  Branch campaigning costs

Central funding is available for genuine campaigning activity. You must seek advance approval by submitting a full itemisation of the cost and a clear justification of the expected campaigning benefit. For sums up to £5,000, this should be sent to your Regional Director and, if they are content to recommend, they will then refer on to the Finance Director for final approval. Requests for any higher amount should be sent in the first instance to the Chief Support Officer. Applications for funding might include start-up or resumption costs for production of magazines and other campaigning material, but beyond this initial period, the cost of these activities should be covered through the arrangement of sponsorship and/or paid advertising, and any loans should be repaid in due course.

A Spend Authorisation Form is available on the Volunteer Resources Area of the CAMRA website, which you may wish to use as a way of documenting your request in a standardised way.

Please remember that campaigning funds are entirely separate from your branch income. Your branch is not prevented from claiming campaigning funds if you do not run a festival but, equally, large remittances do not exempt you from needing the appropriate approval, which is required regardless of whether central funds are required or not.

6.4 Policy and Development Reserve for campaigning and research activities/events

A Policy and Development Reserve Fund has been established by the NE to ensure that legacies received by CAMRA are used appropriately in memory of members supporting CAMRA so generously in their wills.

The Policy and Development Reserve will only be used for exceptional or one-off research and campaign projects that are beyond the normal budget allowance. Approved projects are expected to be of strategic importance and offer potentially significant impact(s) on CAMRA’s key priorities. It is common practice in the management of such legacy funds to restrict spending to the interest earned, however, the NE has decided that the expected annual income will not be sufficient to make the sort of impact on CAMRA’s objectives that would honour the members’ generous legacies and so the fund will be applied to projects as and when appropriate applications are approved.

The criteria for applying for funds from the reserve for specific projects have been agreed as follows:

Project costs are normally expected to be well in excess of £10,000. However, relatively small sums may be approved e.g. as CAMRA’s contribution towards a collaboration with other organisations on a major campaign or research project addressing shared issues.

Projects must fall into one of the following categories:

• Original research that will be used to shape CAMRA's detailed policy or campaign activity in an area that falls into one of our strategic objectives.

• Original research that can be used directly to provide evidence to the government, local authorities, businesses or trade bodies in pursuit of an agreed campaign objective.

• Market or customer research that has a commercial benefit but might also have an indirect campaigning benefit or raise funds for the Campaign is acceptable as long as other criteria are met.

• A one-off campaign event such as a mass lobby day, a Parliamentary event, demonstration or campaigning conference.

• CAMRA representation at a judicial review of a decision made by a public authority that is likely to have a significant national impact.

• A one-off national campaign in response to a surprise government announcement such as a tax increase or restriction in pub opening hours.

All funds must be related to campaigning and cannot be used for day-to-day administration or the provision of commercial services. Branches (individually or as a group), regions and individual members can submit applications using the Spend Authorisation Form and send to the Chief Support Officer to liaise with the relevant committees.

The Review Committee will scrutinise the proposal and will recommend to the Finance and General Purposes Committee and the NE whether the project should be supported or not.

6.5 Social events and meals

CAMRA should not subsidise social events, pub visits etc, for established members.  Introductory incentives to encourage new members and first-time attendees to get involved are acceptable as a one-off, but members should not benefit from this repeatedly.

A party or trip is a good way of thanking volunteers at a festival, but the cost of this must be included in the festival business plan for review by the Festival Assessor.

Buffets at CAMRA regional or branch AGMs, meetings or socials should not be bought from CAMRA funds; those attending should instead be asked to pay an adequate contribution to cover the total cost of the buffet.

6.6 Charity donations

Funds from our core activities such as festivals are for the benefit of CAMRA, not other organisations or charities.

• We may share proceeds with a charity that runs an event in partnership with us, sharing the risk and providing volunteers. Ideally a joint agreement laying out responsibilities and rewards should be drawn up.

• We can collect specific charity donations at our events. If the money is clearly raised on behalf of the charity, then it is not considered CAMRA’s funds.

6.7 Equipment purchases

In general, branches are discouraged from purchasing equipment (making capital purchases) as equipment can most effectively be bought, stored, maintained and made available centrally. Any capital purchases you do make must be explicitly authorised in advance by the Finance Director or the Events Director. These purchases cannot simply be included in budgets for festivals, magazines or other campaigning activity.

7.1  General principles

Please see the table below. If you are unsure as to what can be claimed, please email expenses@camra.org.uk or consult the Finance Director in the first instance.

Members may claim reimbursement of expenses that they necessarily incur to carry out some – but certainly not all – official CAMRA duties. Detailed guidance for claiming expenses is in Appendix C.

The decision whether or not to claim expenses is a personal one and will obviously be subject to an individual’s circumstances. All are however asked to recognise – especially where the event in question has a social element – that in not claiming expenses you are in effect making a donation to campaigning funds.

A standard expenses claim form can be downloaded from the Volunteer Resources Area of the CAMRA website.

In any circumstances, overnight accommodation must be approved in advance by the Chair of the relevant committee or working party and confirmed by the Finance Director.

No expenses will be paid for taking part in the activities of other organisations – for example, judging at a SIBA beer competition.

This table shows what currently applies:

7.2 National events

Branches must not pay for, or in any way subsidise, the travelling or accommodation costs of members attending the Members’ Weekend. Members attend only as individuals in their own right. This also applies equally to members of the NE and Regional Directors.

Expenses for meetings of CAMRA national committees, advisory groups or task groups, should be claimed against the CAMRA central organisation, not the attendee’s branch. The claim should be made using the standard form, authorised by the chair of the committee or group in question and will be paid by the CAMRA Finance Team.

7.3  Regional events

Expenses may be claimed for exceptional costs for attending regional meetings outside a member’s branch area, but only for regional officers and no more than one committee member attending per branch, normally the Branch Chair. Claims should be made on the standard form. branch attendees should be paid from branch funds. Regional Officers will be paid by the CAMRA Office.

Brewery Liaison Officers (BLOs) may claim exceptional expenses for attending regional meetings (if making a report to the meeting or if specifically asked to attend that meeting), BLO meetings and brewery ‘business’ meetings. Claims should be made on the standard form, authorised by the appropriate Brewery Liaison Co-ordinator or the Chair of the Brewery Liaison Advisory Group (BLAG) and will be paid centrally.

Expenses may be claimed by no more than one member per branch per pub for taking part in the judging of regional Pub of the Year competitions. Claims should be made on the standard form and will be paid centrally.

7.4 Branch events

All branch activities, committee meetings or socials and outings must be self-financing. Travel within a branch’s boundary must not be subsidised.

An exception may be made for an event aimed at member activation and recruitment. Branches should submit a detailed plan to their Regional Director who would then liaise with the Finance Director for approval.

In rural areas where public transport is limited, exceptions may be made for trips to inspect possible Good Beer Guide entries or for Pub/Club of the Year judging, but this will only be considered in exceptional circumstances where other options are not possible. Requests should be submitted to your Regional Director, who will then seek authorisation from the Finance Director. Where possible, such expenses should be paid from branch funds.

8.1 Retention of financial records

 Branch financial records need to be retained for audit and inspection, especially where payment of Value Added Tax has been incurred, for a period of not less than six years. The records to be retained are bank statements, bank account cheque book stubs, bank account paying-in book stubs, bank account mandates and relevant correspondence, paid invoices and documents relating to payments made and received.

8.2 Corporation Tax

As a limited company CAMRA pays Corporation Tax. All Corporation Tax is accounted for and paid centrally. This is now facilitated by the inclusion of all branch activities in the CAMRA statutory accounts. It is therefore essential that the year-end returns are completed accurately and on time for us to comply with the law.

8.3  Value Added Tax (VAT)

VAT works differently from Corporation Tax in that it is accounted for locally.  Branches and festivals must therefore always keep VAT in mind:

• Each branch is responsible for assessing whether it needs to register for VAT and completing that registration.

• Any transactions between branches or between a branch and the CAMRA Office will be subject to the same VAT treatment as any transaction between independent parties.

• A branch must register if the sum of all its activities, including any festivals or magazines, is above the threshold. Once a branch is registered, VAT must be accounted for on all the branch activities.

More detail on the rules and process to register, including access to online registration forms, is here: gov.uk/vat-registration

A downloadable registration form is here: gov.uk/government/publications/vat-application-for-registration-vat1

A branch is required to register when the VAT taxable turnover (i.e. income) exceeds the threshold:

• The threshold usually changes every tax year (i.e. every April). The current threshold is in Appendix B.

• The taxable turnover is the sum of all sales that are not exempt from VAT, which is likely to be almost all your sales. You must include zero-rated items such as books, but tombola and raffle sales are exempt from VAT and should be excluded from the calculation.

• Total sales should include all the income from your activities. For example, if a festival is close to the threshold, you must consider whether your other activities (e.g. magazine sales) take the total branch turnover over the threshold.

• Taxable turnover is measured over a rolling 12-month period rather than fixed dates in the year. So, you are deemed to be over the threshold as soon as you have an event that takes the previous 12 months above it.

• You must notify HMRC within 30 days of your turnover breaching the threshold.

• If it is clear from your budget that you are likely to be above the threshold soon, then we recommend that you register, but we suggest you only do so if you will clearly breach the limit. There is no need to register just because there is a small possibility that you might go over the limit.

• While the small business VAT Flat Rate Scheme may appear to be a sensible cost saving option for a newly registered branch to adopt, please note that there is an ‘association’ test in the VAT law that prevents its use by CAMRA and its branches.

You may be able to apply for an exemption from registration if you are only over the threshold due to a one-off event and you can demonstrate to HMRC that you are unlikely to remain at this level for the next 12 months.

Once registered, you can apply to de-register if your turnover falls below a specified threshold, which is usually lower than the registration threshold.  The current de-registration threshold is in Appendix B.

Care must be taken not to register needlessly, because registering, and in the event falling below the threshold, could cost the branch (and also the Campaign) time and money.

Under no circumstances should festivals keep themselves below the VAT limit by keeping drinks or admission prices artificially low.

Once registered you will need to keep proper records and submit VAT returns to HMRC, usually on a quarterly basis online. This means you will need to charge and account for VAT on all your sales and business customers will probably require VAT invoices. You can reclaim VAT on many of your expenses, but you need to make sure these are properly documented. More detail on submitting your VAT return and access to the online filing service is here gov.uk/vat-returns and details on proper record keeping is here gov.uk/vat-record-keeping

8.4 Making Tax Digital (MTD)

Making Tax Digital (MTD) is a government initiative in the UK. It requires all VAT registered businesses, regardless of turnover to use compatible software to keep digital records and submit their vat returns. COBAS (CAMRA’s Online Branch Accounting System) is MTD compliant.

Branches must ensure they have signed up with HMRC to use this service at least 72 hours prior to the first submission. Details on how to do this are on the gov.uk website.

Support is also available from the CAMRA Finance Team.

8.5  Alcohol Wholesalers Registration Scheme (AWRS)

The Alcohol Wholesalers Registration Scheme (AWRS) was introduced by HMRC in 2016 in order to battle illicit trading in alcohol and avoidance of duty. The legislation places certain obligations on CAMRA and non-compliance carries the risk of prosecution, fines and/or custodial sentences, so it is imperative that we do comply. Compliance will require you to carry out certain checks and keep records, but these should not be too onerous.

You will need to demonstrate that you have carried out due diligence to ensure you are not buying alcohol for resale from unapproved suppliers. The primary route to this will be that you ask for and expect to see proof of registration under the scheme (i.e. a supplier’s URN), when you place your alcoholic drinks order and on all invoices from suppliers.

Anybody placing an order for any alcoholic products should ask their suppliers for a URN.

HMRC have supplied a website where you can check that a URN number is valid and belongs to an approved supplier. You should check the number at tax.service.gov.uk/check-the-awrs-register when you first start dealing with a supplier.

If you cannot obtain a valid URN, you should:

Check whether the supplier is exempt or outside the scope of the scheme. The only exemption relevant to us is for cider and perry producers with production volumes of less than 70hl per year, who are exempt from duty. They should have an Exemption Notice and you should ask for the Exemption Reference Number.

If the supplier is not exempt and you are unable to verify their URN:

• You must not place an order with them.

• You are required to notify HMRC. Details of how to notify HMRC can be found at gov.uk/government/organisations/hm-revenue-customs/contact/customs-excise-and-vat-fraud-reporting

The retail sale of alcohol to members of the public at our festivals does not require us to supply an URN but on the rare occasions where you wholesale unsold alcoholic drinks to a pub at the end of a festival, you will be asked to supply the URN that CAMRA has obtained centrally. This will be made available on request if you email the CAMRA Finance Team.

In all cases, both buying and selling to other businesses, we need to keep records of the transactions, including:

• Details of the other parties.

• The amounts sold and costs.

These records would usually be the invoices, which will need to be kept in any case for your financial accounts. HMRC do expect these records to be readily available if requested, so please ensure you keep them in good order.

As part of a review with HMRC on AWRS, the CAMRA Office needs to be made aware of any alcohol sales to other branches/festivals or licensed premises. Please ensure that a copy of the invoice is sent to the CAMRA Finance Team so that we can ensure compliance.

CAMRA Online Branch Accounting System (COBAS)

Access and support are available by emailing cobas@camra.org.uk or contacting the CAMRA Finance Team.

Festivals hub

A specific part of the Volunteer Resources Area on the CAMRA website is available to all volunteers designated as being on a local festival committee. This provides several resources, guidance notes, and forms required to organise a CAMRA festival.

Contacts

Contacts for key finance volunteers, Festival Assessors and the CAMRA Finance Team are on the Finance Committee page of the Volunteer Resources Area of the website: members.camra.org.uk/volunteers-area/national-committees/finance-committees/finance/

The following is a guideline as to the wording for an examiner’s report on the branch accounts:

[BRANCH NAME]

ANNUAL ACCOUNTS TO [YEAR END DATE]

EXAMINERS REPORT

I report on the accounts of the [BRANCH NAME] Branch of CAMRA for the year ending [YEAR-END DATE] which are set out on pages [X] to [Y].

Responsibilities of Treasurer and Examiner

The Branch Treasurer is responsible for the maintenance for records and for the preparation of the accounts in accordance with the Branches Financial Policy (BFP) of CAMRA. It is my responsibility to examine the accounts as required by the BFP and to state whether particular matters have come to my attention.

Approach to Examination

My examination as a review of the accounting records kept by the branch and a comparison of the accounts presented with those records. It also includes consideration of any unusual or disclosures in those accounts and seeks explanations from the branch committee for such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent Examiner’s statement

In the course of my examination, no matter has come to my attention which gives me reasonable cause to believe that in any material respect the requirements of the needs of the BFP have not been met. The branch has maintained adequate accounting and has prepared accounts in accordance with these records.

[EXAMINER’S NAME]

[DATE]

The following turnover (sales) thresholds apply from 1 April each year.

1.    What You May Claim For:

1.1 General policy: You may claim out of pocket expenses under the following headings, which you necessarily incur in order to carry out your official CAMRA duties as a member of a national committee, advisory group or working part

1.2 Travelling expenses: You may claim the costs you incur on travel to and from meetings etc. by standard class public transport. Please try to plan your journeys in advance to take advantage of saver fares; standard off peak and/or weekend “walk-on” fares should be a last resort in exceptional circumstances where forward planning is not possible. The cost of air travel will only be reimbursed with the prior approval of the Finance Director provided the fare is comparable to or cheaper than the cost of standard class rail travel.

1.3 Overseas travel: Only permitted after reference to and with the prior approval of the Finance Director.

1.4 Ferry travel: Must be referred to the Finance Director for prior approval except in the case of offshore regional meetings where the relevant Regional Director has the Finance Director’s approval in principle for the meeting venue. Similar rules apply for any other offshore meetings.

1.5 Private car travel will be reimbursed at the rate noted in the table at the end of this document.

Please submit a VAT fuel receipt to cover the amount claimed.

1.6 Oyster/travel cards: The cost of topping up Oyster or similar travel cards may not be charged as a lump sum. Individual journeys must be recorded and charged separately as part of your claim.

1.7 Accommodation: A subsidy for overnight accommodation and breakfast may be claimed up to the limits defined in the table in Section 5 of this document only where it would be impossible or unreasonable to travel out and back on the day of a meeting. Prior approval is required before any arrangements or bookings are made and you must inform the Chair of the Committee, advisory group or working party in advance if you are likely to incur such expense, and the Chair should consult the Finance Director. A receipt must be provided to validate any claim for overnight accommodation.

1.8 Telephone charges: Unplanned and unstructured CAMRA telephone conversations are not considered proper CAMRA business, and, in most cases, email is more cost effective. Calls should wherever possible take advantage of cheap off peak or free rates. You may claim reimbursement for the cost (or part of the cost) of calls on CAMRA business provided you can demonstrate the need for the call and submit an itemised telephone bill, highlighting the CAMRA calls, along with a brief explanation (contact name and reason for call). No part of the line rental or other charges may be claimed. Estimated costs will not be reimbursed.

1.9 Postage, photocopying and stationery: Photocopying and mailings should ideally be dealt with at CAMRA Office, unless such distribution is of the utmost urgency, when limited photocopying may be necessary locally or individual letters are to be sent. Any significant expense should be cleared in advance by someone with the appropriate level of financial delegation. The CAMRA Office currently does not have the resources to assist individual branches in preparing and dispatching letters to branch members.

1.10 Prior approval: Where a claim requires prior approval from the Finance Director (e.g., for overnight accommodation or flights), this should be sought by emailing expenses@camra.org.uk. The Chief Support Officer may also authorise straightforward claims on the Finance Director’s behalf.

2. Completing and submitting a claim form:

The completion of the form should be mostly self-explanatory.

 2.1 Electronic format: An Excel spreadsheet version of the claim form is available to download from the Volunteer Resources Area of the website which can be either printed and completed by hand or saved to be completed electronically. For people with good knowledge of spreadsheets, there are pre-set formulas in the spreadsheet to help with the completion. If you require a different format, please contact the CAMRA Office or the Finance Director.

2.2 Timing: Claims should be submitted within three months of incurring any expense, preferably to match the CAMRA Financial (calendar) year. Claims up to the year-end (30 November) must be submitted no later than 10 December in the following month, otherwise they may not be considered.

2.3 Reason for journey or expense: Please make the reason for the expense clear with descriptions such as ‘RD mail out to branches’ or ‘telephone’, the name of the committee or advisory group attended, or the name of the brewery visited by a BLO. Please include the capacity in which you are claiming e.g. BLO for Crudginton’s or member of ‘X ‘Committee or ‘Y’ Advisory Group; PotY/CotY Judging etc.

2.4 Details of journey or expense: Give the start and end points of the journey and any detours to collect or drop off passengers or other items. Include other items such as printer paper or overnight accommodation.

2.5 Mode of travel: Show rail, car, taxi, air, ferry, etc. on the form and you must also indicate if a warrant or a travel agent is used.

2.6 Example: An example of a completed claim form can be found in the Volunteer Resources Area of the website or can be provided by the CAMRA Finance Team on request.

3.       Submitting your claim:

3.1 General guidelines: Forms must be dated, signed and include your bank account details (sort code and account number) or your address if you wish to be paid by cheque. (Refer to 4.5 – Payment Method below). Claims must be submitted on the latest version of the form which is available to download from the Members’ Area of the website. (Refer also to 2.1 above.)

3.2 Submitting claims: The completed form should be sent as follows:

Committee members: To the committee, Advisory Group or Working Party Chair, Brewery Liaison Officers to the Brewery Liaison Co-ordinator, Tasting Panel members to the Tasting Panel Chair and Area Organisers to the Regional Director. Once the claim has been approved by the appropriate person it should be sent direct to the CAMRA Office.

Multiple approvals: Anyone who is in more than one of the previously mentioned categories (e.g. a national committee member who is also a BLO and would have to send a form for approval by two people) and any Committee Chair, Brewery Liaison Co-ordinator, Tasting Panel Chair, Regional Director or NE member should send the completed form direct to the CAMRA Office.

Electronic submission: Scanned copies of claims can be submitted by email to expenses@camra.org.uk provided that scanned copies of all receipts are attached. Where the approval of a committee, Advisory Group or Working Party Chair is required as noted at (a) above, he/she should also be sent an e-copy of your claim for approval. The actual receipts must be sent to the CAMRA Office where they will be retained to comply with HMRC requirements.

4.      Payment of Your Claim:

4.1 Normal process: In most cases, payment will be made by the CAMRA Office usually within two weeks of receipt of a valid straightforward claim. The claim will subsequently be checked and authorised retrospectively by the Finance Director.

The payment of expenses in advance of authorisation in this way is without prejudice and is not an acknowledgment by CAMRA that any payment is due. Any amount paid that is not subsequently authorised will be recovered by CAMRA.

4.2 Approval in advance: If prior approval has not been sought for flights, ferry travel and overnight accommodation your claim may not be paid in full and will not be paid until it has been sanctioned by the Finance Director. The same policy applies to claims for full price or standard off-peak fares especially when meeting dates are known in advance.

4.3 Assistance with claims: If you are not clear what you should claim or have any difficulties completing the form, please contact expenses@camra.org.uk or the Finance Director before submitting your claim.

4.4 Payment method: The standard payment method will be by the Bank Automatic Clearing System (BACS) as this is the most efficient and cost-effective way of processing claims.

5.       Mileage and accommodation rates:

The above rates may change from time to time. Therefore, you must check and verify the current rates before submitting a claim. Please use the latest version of the claim form; otherwise your claim may not be validated.