Charities

Annual submissions to The Charity Commission

The Annual Return is made up of three parts and charities will complete the relevant part based on their income in the previous financial year. The Commission will only send you the parts of the form that you need to complete. Smaller charities will receive an Annual Information Update, while larger charities will initially be invited to complete their Annual Return form online.

For example,

  • Charities with an income of £10,000 or below in their previous financial year will receive an Annual Information Update, which includes information forming part of the charity's entry on the Register, including trustee details. Although not legally obliged to complete an Annual Return, small charities are asked to complete the Annual Information Update as a good way of meeting their obligation to update their Register details.
  • Charities with an income between £10,000 and £250,000 are legally required to complete an Annual Return requesting essential information required to update the charity’s details. Those charities in that bracket but with a previous income above £100,000 will be invited to submit their details online.
  • Charities with an income exceeding £250,000 but less than or equal to £1,000,000 must complete an Annual Return comprised of both essential information and a series of regulatory questions which are used to monitor charities' activities. Initially, The Charity Commission will request by letter that charities complete this on-line.
  • Charities with an income exceeding £1,000,000 will be legally required to complete the same form as above but including the new Summary Information Return (SIR). The Charity Commission are asking larger charities to complete these forms online.

The Charity's Annual Accounts:

  • Charities with either an income or expenditure over £10,000 for the year for which they are completing the forms must send in their annual accounts and trustees annual report to the Commission. The accounts should also contain any necessary auditor's or independent examiner's reports.
  • Charities with an income and expenditure of £10,000 or below are not required to send copies of accounts to the Commission, although they should still be prepared and available upon request.