Charity accounts, financial reporting and tax

Guidance to help you complete your charity's annual return, accounting and reporting requirements, and tax and Gift Aid advice.

Annual return

Charities in England or Wales must send an annual return to the Charity Commission or report their income and spending every year.

Annual accounts

Find out what type of accounts you need to prepare depending on the type of charity and its finances.

Trustees' annual report

Independent examination and audit

Trading, tax and Gift Aid

Published 27 September 2023