What does my charity have to send to the Commission?
If your charity's income is over £10,000, by law you must complete an annual return form every year.
If your charity is registered but its income is under £10,000, you are required to tell the Commission the charity's income and expenditure and about any changes to your charity's details, eg contact details or trustees. You can use the annual return form to update your charity's details.
If your charity's income is above £25,000 in that year you must provide a copy of your charity's accounts as a PDF file when you complete your annual return. Your accounts must include:
- a formal statement of accounts
- your Trustees' Annual Report
- the required level of external verification (eg an audit or independent examination)
You must submit your annual return/accounts (where applicable) no later than 10 months after your charity's financial year ends.
Annual returns: how to complete A guide to what information you need to provide in your annual return, where to get it and when to complete the online form.