Governance and finance

Gift Aid and membership subscriptions

Gift Aid is a government tax relief that allows charities to claim an extra 25p for every £1 that an individual donates. There are rules within the Gift Aid legislation that also allow charities to claim Gift Aid on membership subscriptions, even though they are not donations. This guidance is about claiming Gift Aid on membership subscriptions.

Contactless payments and card readers

These days, in most cases all it takes is a quick swipe of plastic to pay for something. With people increasingly expecting to pay by card, it can be extremely worthwhile for a leisure-time music group to take card payments. 

Whether payments are being made for member subscriptions, on the door ticket sales, donations or for merchandise such as CDs, a card reader and Point of Sale (POS) system can be very handy.

How to claim Gift Aid for your group

This guidance describes the current situation with regard to Gift Aid and the voluntary music sector. Please note that Gift Aid is available to UK recognised charities, regardless of whether or not they are also registered charities.

Not-for-profit organisations: Which bank account should we use?

When it comes to choosing the best bank account for your not-for-profit organisation, the prospect may seem a little daunting. Questions like – 'which bank should we use?' 'what does each account offer?' 'what is the best account for our group?' – can all make the process seem overwhelming. But don’t fret! This guidance looks at the key considerations when choosing a bank account to help you decide on the best option for your group.

Creative Tax Reliefs Limited

Creative Tax Reliefs Limited offers expert accountancy and tax advice for orchestras and instrumental ensembles. It was formed in 2017 by Graham Suggett, former Lead Tax Specialist with HMRC’s Creative Industries Unit, and specialises in helping companies claim Creative Industry tax credits.

The Orchestra Tax Relief (OTR) scheme was introduced in April 2016 to encourage and support the creation of orchestral concerts. However, despite being named Orchestra Tax Relief, it can apply to other instrumental groups.

To qualify:

Making Music model constitution



The constitution will put your music group on solid footing in terms of charity structure, regulation and governance and will be hugely valuable in helping you run your group as well as helping to ensure your registration with the Charity Commission is fast tracked. This guidance explains more about what a constitution is and explains why and how you should use our model constitution, including some notes on creating a separate rules and regulation document to go alongside it.

Model constitution: October 2021 updates

Making Music published a model constitution with the Charity Commission for England and Wales in 2015. We reviewed and updated the constitution in October 2021, with Charity Commission and OSCR approval.

This resource is for groups that are currently using the 2015 version of our model constitution and want to find out about the October 2021 changes. It explains what has changed and the options if they would like to make the same changes. The updated constitution can also be downloaded at the bottom of the page

Applying for grant funding

Covid-19 has caused financial difficulties across the board, but the good news is that different types of financial support are now becoming available.

For leisure-time music groups, new or repurposed pots of grant funding are the most viable. There are a whole range of funds to apply for and different amounts available, and a little money can go a long way to making a difference.

The potential impact of Brexit on leisure-time music groups

For most of our groups the immediate impact of Brexit and the new trade agreement with the EU will be minimal. 

However, it will impact some activities for some groups over the course of 2021. We do now have some clarity in certain areas, but murkiness remains in others. This resource covers areas of potential impact that groups should be aware of – and tries to give information where we have it.

Top tips for treasurers

While a group’s committee or trustees are jointly responsible for managing a group’s resources responsibly, the position of treasurer in an amateur music group is an important one – they are the person who receives money and makes payment on behalf of the group, and keeps an eye on the bank balance to make sure that the group remains solvent.