Information and guidance notes
Guidance materials and further information
We are here to help. We want to ensure our processes are comprehensive and easy to use. Based on feedback received we are continuing to develop our guidance notes and our website.
CICs are companies formed under the Companies Act 2006 and are subject to that Act and company law generally.
The legislation about the creation of CICS is in the Companies (Audit, Investigations and Community Enterprise) Act 2004 and the Northern Ireland Order, The Companies Act 2006 (Commencement No. 2, Consequential Amendments, Transition Provisions and Savings) Order 2007.
More detailed requirements containing the rules under which CICs operate are contained in the Community Interest Company Regulations 2005.
The guidance was first issued on 14th May 2005 and is reviewed and updated regularly. The "index" below sets out the guidance chapters and annexes we have available. You are able to access a particular chapter/annex by "subject", via the left-hand menu.
||Creating a CIC|
||The asset lock|
||Financing Community Interest Companies|
||Transfer of assets and ceasing to be a CIC|
||Worked examples of dividend calculations|
||Abbreviations, definitions and references|