Mandatory Filing

Charity Annual Return Charity Commission

Complete guide to completing and filing your Charity Commission annual return. Learn about deadlines, required information, and how to submit your charity's annual return successfully.

Understanding the Charity Annual Return

The annual return is a mandatory filing that all registered charities in England and Wales must complete and submit to the Charity Commission each year. It provides essential information about your charity's activities, finances, and governance.

The annual return must be submitted within 10 months of your charity's financial year end. Failure to file on time can result in regulatory action and may affect your charity's registered status.

The information required depends on your charity's income level. Larger charities complete more detailed returns including full accounts and external examiner or auditor reports.

Filing Deadlines

Annual returns must be filed within 10 months of your charity's financial year end. For example, if your year ends 31 March, your return is due by 31 January the following year.

Required Information

The return includes financial summary, income and spending details, trustee information, charitable activities, fundraising activities, and for larger charities, full accounts and examination reports.

Income Thresholds

The level of detail required depends on income: under £25,000 (simple return), £25,000 - £500,000 (standard return), over £500,000 (detailed return with accounts).

Online Filing

Annual returns are filed online through the Charity Commission website. Trustees must ensure they have login credentials and all required information prepared before starting the return.

Annual Return Requirements by Income Level

Under £25,000

  • • Basic information only
  • • Income and spending summary
  • • Trustee details
  • • No accounts required

£25,000 - £500,000

  • • Full financial summary
  • • Trustees' annual report
  • • Independent examiner's report
  • • Receipts and payments accounts

Over £500,000

  • • Complete accounts
  • • Full trustees' report
  • • Auditor/examiner report
  • • Detailed financial information

Need Help With Your Annual Return?

Our specialist charity accountants can help prepare your annual return and ensure all information is complete and accurate. Contact us today for assistance.