This section sets out our guidance for charities based in England and Wales but operating internationally. It also provides guidance for registering 'cross-border' charities - charities which are based in England and Wales but operate throughout the United Kingdom as a whole.

• Charities working in Scotland - guidance for charities based in England and Wales which also work in Scotland
• Charities working in Northern Ireland - information about the new Charity Commission for Northern Ireland, including contact details
• Charities working internationally - our guidance on legal requirements and recommended good practice for charities whose work is either wholly or partly international or overseas based. It is particularly relevant to trustees, staff and volunteers of smaller/newer charities or charities which are thinking about taking on international work for the first time.