Trustees have duties under charity law. They also have many specific duties under the general law, for example, as follows. (See also the Guidance Note - Charity trustees’ duties, responsibilities and liabilities.)

A trustee must:

• under company law where the charity is set up as a charitable company; 
• to deal with risk management (e.g. financial management, investment risk, data loss, asset loss/damage, reputation damage, money laundering, fraud risk, disaster recovery, insurance); 
• to account for tax and VAT;
• comply with legal and regulatory requirements in relation to fundraising (including gambling, appeals for funds, collections);
• responsibilities in relation to employment of staff;
• compliance with data protection laws;
• relating to buying and selling of goods or services, whether through retail shops or online, including compliance with consumer law;
• placing, complying with and administering contracts;
• relating to borrowing/financing, making/receiving grants;
• relating to health & safety, safeguarding (children or vulnerable adults);
• use, maintenance and insurance of vehicles;
• common law duties to take care not to cause damage, loss, or injury to people or property;
• managing intellectual property; 
• acquiring/disposing of freehold/leasehold property; and
• planning law, conservation, environmental protection.