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Guidance

Prepare a charity annual return

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

Applies to England and Wales

Sign in to submit your annual return

You need to have set up your own My Charity Commission Account, using an individual email address and password, to access services on behalf of a charity.

If you have already set up your new account, with personal login information, you can sign in to submit your charity’s annual return.

When to submit your annual return

You must submit your annual return within 10 months of the end of your financial year.

For example, if your financial year end is 31 December your deadline is 31 October the following year.

What charitable companies and unincorporated organisations need to submit

Accounting thresholds are changing. Read guidance for information on the changes which apply to financial years ending on or after 30 September 2026.

Income under £10,000

You only need to report your income and spending.

Select ‘Annual return’ from your available services when you login to your account.

Income between £10,000 and £25,000

You must answer questions about your charity in an annual return.

You do not need to include any other documents.

Income over £25,000

You must answer questions about your charity in an annual return.

You will need to declare that there are no serious incidents that you have not reported to us. Report serious incidents before you submit your annual return.

You will need to provide copies of your:

  • trustee annual report
  • accounts
  • independent examiner’s report or auditor’s report – if your charity is required to have its accounts independently examined or audited

Find out what type of accounts you need to prepare and whether they need to be independently examined or audited.

Prepare your annual report and accounts first. You can then upload them when you complete your annual return.

What charitable incorporated organisations (CIOs) need to submit

Accounting thresholds are changing. Read guidance for information on the changes which apply to financial years ending on or after 30 September 2026.

You must answer questions about your charity in an annual return.

You will need to provide copies of your:

  • trustee annual report
  • accounts
  • independent examiner’s or auditor’s report - if your charity needs to have its accounts independently examined or audited

If your income is over £25,000 you also need to:

  • declare there are no serious incidents you have not reported to us. Report serious incidents before you submit your annual return.

Find out what type of accounts you need to prepare and whether they need to be independently examined or audited.

Prepare and agree your annual report and accounts first. You can then upload them when you complete your annual return.

Questions in the annual return

The questions you will be asked depend on your income, the type of charity and what the charity does.

Check the questions in the annual return before you start.

2025 and 2026 annual returns

View the Charity Annual Return 2025 and 2026 question guide

2023 and 2024 annual returns

View the Charity Annual Return 2023 and 2024 question guide

2022 annual returns

View questions in the annual return

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email usability@charitycommission.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

2020 and 2021 annual returns

For 2020 and 2021 annual returns we only require your income and expenditure figures, you can email them to registraradmin@charitycommission.gov.uk

Amending an annual return

The annual return must be completed by the charity itself, and the Charity Commission cannot make amendments on your behalf. If you need to change any information that was submitted as part of the annual return, you must apply in writing  to request a full reset. After the reset, the charity will need to complete the annual return again and resubmit all required details.

Amending uploaded accounts

If you need to update or replace your accounts, you can do this by re-uploading the documents through your My Charity Commission Account. A reset is not required.

Important note

When an annual return is resubmitted, the new submission date will appear on the public register. If the date is after the end of the charity’s financial year, the submission will show as late.

Privacy notice

Read the annual return privacy notice before you use the service.

Your password gives people in your charity access to detailed information about your charity and individuals connected with it. When giving access to this password, have measures in place to make sure that:

  • the system is only used for proper purposes
  • information accessed through the Commission’s services will be treated carefully and sensitively, in accordance with the law, including the General Data Protection Regulations (GDPR)

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