Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Not-for-profit definition

What does Not-for-profit mean? In legal practice, not-for-profit describes an organisation whose governing documents prevent the distribution of profits to members, owners or shareholders; any surplus is retained and applied to its purposes. The term is descriptive rather than a defined legal status and is broadly used, and understood consistently, across England and Wales, Scotland, Northern Ireland and Ireland. It broadly aligns with “non‑profit distributing”. Charities are a subset of not‑for‑profit bodies: they may generate surpluses, but must apply them solely to their charitable objects and cannot distribute them. Charity status is conferred by statute and regulation (eg Charities Act 2011, the 2005 and...

ALMOs: legal framework, governance and management agreements, HA 1985 s 27 consents, tenant rights, TUPE, Teckal procurement and TMO interfaces

Published by a LexisNexis Local Government expert

Practice notes

Arms length management organisations (ALMOs)

This Practice Note sets out the role of ALMOs in the sphere of local Authority social housing provision. Although they can look like registered providers (RPs), they are in fact wholly owned by their respective local housing authorities (LHAs), created to manage services on the authority’s behalf. The Note considers a range of issues, including:

Tenant involvement in the organisational structure
Transfers of staff to ALMOs under the Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE 2006), SI 2006/246
The preservation of all tenants’ statutory rights, as the landlord function remains with the local authority
How ALMOs relate to tenant management organisations (TMOs)
The constitutional make-up of ALMOs

An ALMO is a Not-for-profit Company delivering housing services for an LHA. Commonly, an LHA establishes an ALMO to manage and improve all or part of its Stock, while retaining strategic decision-making powers. Ownership of the housing stock ordinarily stays with the LHA. ALMOs have been an established element of the social housing landscape since their inception in 2002. There are 33 across England, though there was once double that total; they are responsible for almost half a million properties...

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Alan Murdie

Council Tax Legal Services

Alan Murdie is a specialist in council tax, housing and debt law issues dating back to 1989, including many test cases in the lower and higher courts. He is director of Council Tax Legal Services and Nucleus Legal Advice in Earl's Court, London. He has been involved with the Council Tax since its inception in 1992, editing eight editions of the Council Tax Handbook since 1998 and co-author of The Enforcement of Local Taxation (2001) with Ian Wise QC. He was a co-founder of the Zacchaeus 2000 Trust in 1996 and its senior lawyer between 2007-2013 and worked with the Ministry of Justice and Welfare Bill Committees in Parliament on law reforms. He taught intellectual property at the University of West London 1995-1998 and provides advice and training services to a wide range of public sector bodies, companies and charitable...

Web page updated on 21/05/2026

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