All charities have a legal responsibility to send an annual return to the Charity Commission. Failing to do so risks the public’s trust in your charity and its reputation.
If you haven’t filed your return for 2016 you have 10 months from the end of your charity’s financial year to do so. If you are experiencing difficulties logging into the system, it could be that the service is experiencing high demand at that time – try it again later.
What you need to submit depends on your annual income. If your charity’s income is:
- under £10,000, then you just need to submit your charity’s income and expenditure figures – the easiest way to do this is through the annual return service
- between £10,001 and £25,000, you need to complete an annual return form
- more than £25,001, you must submit an annual return form with a set of annual accounts as well as an independent examiners’ or audit report and a trustees’ annual report (TAR)
Our guide to the accounting essentials for charities will help you understand the type of accounts your charity has to prepare, and whether they need an audit or independent examination.
All Charitable Incorporated Organisation’s (CIO) need to submit an annual return and annual accounts. If your CIO has an income over £25,000 you also need to submit an independent examiners’ or audit report along with a trustees’ annual report.
Annual return service 2017
We are developing a new, improved annual return service for 2017.
The new system will make it easier to file your charity’s accounts and will be available to use from 31 August 2017.
We will let you know when the new system is available. Keep a check on this website and our Twitter feed for information.