This depends on your charity's income in each financial period. You can check the specific requirements for your charity by choosing the option that describes its annual income:
You should send us the required documents as soon as possible after your charity's financial year end and no later than ten months after that date.
If your charity's income is over £10,000, it is a legal requirement for the trustees to send us an Annual Return each year. For financial periods ending in 2013, the form is called an Annual Return 2013 (AR 2013); for 2012, it is Annual Return 2012 (AR 2012) and so on.
If your charity's income is £10,000 or less, the trustees have a legal duty to advise us of changes to the charity's details including income and expenditure each year. The most convenient way to do this is by completing an Annual Update, which is the same as Part A of the Annual Return.
How many parts of the Annual Return the trustees are required to complete is determined by their charity's income.
All charities must prepare a Trustees' Annual Report (TAR) and accounts and make them available on request. Whether you must send them to the Commission depends on the charity's income.
The easiest, quickest and most secure way is to submit this information online. Most charities now use this method to complete their Annual Returns and/or submit their TAR and accounts.
Much of the information you give will be recorded or displayed on our public Register of Charities.
Charity accounts are normally made public and information from the Annual Return is used to update the charity's Register entry. We make it clear on the form what information may be used for public display. See also:
The following details are not made available to the public:
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