Do I need to file a tax return for individual charitable operations?

HelenFlowers

I'm asking for a philanthropic friend setting up a charitable service. She has sourced a grant to deliver her service and intends to spend all money on 'stuff' or freelancers. She will not pay herself a salary or any profit and will put the money in a separate bank account to keep things clear. 
I am under the impression she can receive the money and pay this out again without registering for tax - as there will be no trading. But I cant find any link on the HMRC to this. Any clues or links from educated moneywise folk out there?  
Obviously she wants to set this up with as little fuss as possible so that she can focus on delivering the service to people that need it. 

Huge thanks in advance. 

Robin9

see /www.gov.uk/charities-and-tax
Has she actually got a number from the Charity Commission.  She will  be required to submit income/expenditure figures if less than £10,000 income and full accounts if more. Also to record all the trustees.

Savvy_Sue

Robin9 said:

see /www.gov.uk/charities-and-tax
Has she actually got a number from the Charity Commission.  She will  be required to submit income/expenditure figures if less than £10,000 income and full accounts if more. Also to record all the trustees.

Yes, IF she's a charity. She may not be a charity - in which case she should not describe herself as such. 

But what are the terms of the grant?

(DH joined several other small organisations to bid for a grant - all were offering similar services but in very localised areas. The 'umbrella' organisation is a registered charity: the one he's developing is not, and I suspect most of the others aren't either. The terms of the grant stated that all payments have to be made to an organisation rather than an individual. That's the kind of thing I'm asking about, that's what the friend should be very clear about.)

HelenFlowers

Thanks for commenting.
To clarify, there are no issues with the giver - lets call it a donor as the word grant appears to imply something structured. 
And the friend is not currently a charity. She is an individual.
I am asking if she as an individual would have to register for tax to declare this non-profit income and expenditure.
I am sure she is not the only person in this position with many individuals setting up food box schemes in these recent months.
Tax advice gratefully received.