Charity Commission

The regulator for charities in England and Wales

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Home >  Charity requirements & guidance > Accounting and reporting > Preparing your Trustees' Annual Report

Preparing your Trustees' Annual Report

The Charities Act 2011 requires all registered charities to prepare a Trustees' Annual Report (TAR). Charities with gross income over £25,000 in the accounting year must file their TAR with us. We will scan that TAR onto our website where it will be available to everyone who wants to know more about your charity.

The length of the TAR and the amount of detail included in it can be in proportion to the charity's size so, for small charities, it can be a very simple report. There is some information that all charities are required to include in their TARs. If you want to include other information about your charity's activities over and above the legal requirements then please do. The TAR may be viewed on our website by funders, donors, potential beneficiaries and other regulators so we would encourage all charities to use their TAR as an educational tool.

This section will help you find out:

  • Who should prepare a TAR
  • What information should go into the TAR
  • How you can demonstrate your charity's public benefit in your TAR
  • What is considered to be good practice in preparing a TAR
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