A person now aged 66 founded and does voluntary work for a small charity. It is too small (size-wise/income-wise) to be registered with the Charity Commission. The volunteer occasionally give advice and represents claimants. In doing so, the volunteer receives for the charity a percentage of the financial claims recovered for the charity's clients. These receipts can be (but rarely are) several thousand Pounds. Usually, they are a few hundreds of Pounds. The volunteer is reinbursed expenses and the payments received, i.e. the percentage payments, are paid into the charity's account. The bank account is in the name of the volunteer as trustee. Does the charity or the volunteer have any liability to pay tax? HMRC was notified some years ago (Liverpool office) but wouldn't deal with it as it wasn't a registered charity (and can't be registered because it's too small). Any advice or thoughts from members, please?