Guidance

Prepare a charity annual return

Charities registered in England or Wales must send an annual return to the Charity Commission or report their income and spending every year.

From:
The Charity Commission
Published
23 May 2013
Last updated
524 OctoberFebruary 2023 — See all updates

Applies to England and Wales

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    • Log in to submit your charity’s annual return.

    When to submit your annual return

    You must submit your annual return within 10 months of the end of your financial year.

    For example, if your financial year end was 31 December 2022,2021, your deadline is 31 October 2023.2022.

    What charitable companies and unincorporated organisations need to submit

    Income under £10,000

    You only need to report your income and spending.

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    Income between £10,000 and £25,000

    You must answer questions about your charity in an annual return.

    You do not need to include any other documents.

    Income over £25,000

    You must answer questions about your charity in an annual return.

    You will need to declare that there are no serious incidents that you have not reported to us. Report serious incidents before you submit your annual return.

    You will need to get your accounts checked and provide copies of your:

    You also need a full audit if you have:

    • income over £1 million
    • gross assets over £3.26 million and income over £250,000

    Prepare your annual report and accounts first. You can then upload them when you complete your annual return.

    What type of accounts you need to prepare depends on the type of charity and its finances.

    What charitable incorporated organisations (CIOs) need to submit

    You must answer questions about your charity in an annual return and include copies of your:

    If your income is over £25,000 you also need to:

    You also need a full audit if you have:

    • income over £1 million
    • gross assets over £3.26 million and income over £250,000

    Prepare and agree your annual report and accounts first. You can then upload them when you complete your annual return.

    What type of accounts you need to prepare depends on your charity’s finances.

    Questions in the annual return

    The questions you will be asked depend on your income, the type of charity and what the charity does.

    CheckYou themay questionsbe inasked theabout:

    • financial annualinformation, returnlike beforeincome youand start.

      2023spending

    • income annualor return

      Ancontracts updatedfrom setcentral ofgovernment questionsor willlocal applyauthorities

    • money toprovided charities’by financialthe yearsgovernment’s endingfurlough onprogramme, which must be declared individually as ‘income from government grants’
    • income from or afterwork 1done Januaryoutside 2023.

      the UK
    • trading subsidiaries
    • trustee payments
    • staff salary bands and benefits

    ViewCheck the Charityquestions Annualin Returnthe 2023annual questionreturn guidebefore you start.

    Annual returns from 20192018 to 2022

    View questions in the annual return

    ODS, 13.8 KB

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    Request an accessible format.
    If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email usability@charitycommission.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

    2023 Annual Return

    An updated set of questions will apply to charities’ financial years ending on or after 1 January 2023.

    View the Charity Annual Return 2023 question guide

    Report serious incidents

    If your income is over £25,000, you will need to declare that there are no serious incidents that you have not reported to us.

    Report serious incidents before you submit your annual return.

    Form for charities that still need to submit returns from 2014 to 2017

    This form is for annual returns for financial years ending in 2014 to 2017. Complete the form and send it to the email address in the form.

    Annual return for financial years ending 2014 to 2017 (PDF, 214 KB, 16 pages)

    Privacy notice

    Read the annual return privacy notice before you use the service.

    Your password gives people in your charity access to detailed information about your charity and individuals connected with it. When giving access to this password, have measures in place to make sure that:

    • the system is only used for proper purposes
    • information accessed through the Commission’s services will be treated carefully and sensitively, in accordance with the law, including the General Data Protection Regulations (GDPR)
    Published 23 May 2013
    Last updated 524 OctoberFebruary 2023 + show all updates

    1. Charities can now file their 2023 Annual Returns.

    2. Charity Annual Return 2023 question guide added.

    3. Updated the ‘When to submit your annual return’ section to reflect the return to normal filing requirements.

    4. Updated the ‘When to submit your annual return’ section to set out our approach to annual return filing extensions.

    5. The 2021 charity annual return service is now available. We have also updated the document that lists the questions in the annual return.

    6. The 2020 charity annual return service is now available. The document that lists questions in the 2018 to 2020 service has been updated.

    7. We have added a link to new guidance on using the 'update charity details' service for the first time. This page has also been rewritten to make it shorter and easier to use.

    8. The 2019 charity annual return service is now available. We have also updated the document that lists all questions in the 2018 and 2019 annual return service.

    9. Unincorporated organisations and charitable companies with incomes between £0 to £10,000 need to submit their income and expenditure figures through the annual return service. All charities need to check and update their details before submitting the annual return.

    10. Minor amendment to the new questions for 2018 document (line 34 and 37). All charities also need to check and update their details before submitting the annual return.

    11. The deadline for submitting the 2017 annual return is the 31 October. Also added information about changes to updating your charity details and all new questions for the 2018 annual return.

    12. Added the annual return deadline for 2017 and updated links to the new questions for the 2018 return.

    13. Added translation

    14. The 2018 annual return service is now available.

    15. Updated the link to accounting essentials for charities. This is for accounting periods beginning on or after 1 November 2016.

    16. You can now submit your 2017 annual return. You will need to submit your annual return for 2016 before you can do the return for 2017.

    17. Added a link to Charity reporting and accounting (CC15c) and quick summary tables showing what you need to submit.

    18. Added Welsh translation.

    19. The annual return service for 2017 is now available. You will need to submit your annual return for 2016 before you can do the return for 2017.

    20. First published.

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