Collection

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.

• From: The Charity Commission
• Published: 27 September 2023

Annual return

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

• Prepare a charity annual return
  • 5 October 2023
  • Guidance
• Charity Annual Return 2023 and 2024: question guide
  • 8 March 2023
  • Guidance

Annual accounts

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

• Charity reporting and accounting: the essentials November 2016 (CC15d)
  • 14 June 2023
  • Guidance
• The Charities Statement of Recommended Practice (SORP)
  • 1 April 2013
  • Guidance
• Receipts and payments accounts (CC16): charity accounting template
  • 1 April 2013
  • Form
• Accruals accounts (CC17) SORP FRS 102: charity accounting template
  • 9 September 2016
  • Form
• Accruals accounts (CC17) SORP FRS 102 for charitable companies: charity accounting template
  • 31 March 2017
  • Form

Trustees' annual report

• Prepare a charity trustees' annual report
  • 10 May 2013
  • Guidance
• Trustees' annual report template (SORP FRS 102)
  • 9 September 2016
  • Form
• Trustees' annual report template (SORP FRS 102) charitable company
  • 31 March 2017
  • Form
• Public benefit: reporting (PB3)
  • 16 September 2013
  • Guidance

Independent examination and audit

• Independent examination of charity accounts: guidance for trustees (CC31)
  • 14 July 2021
  • Guidance
• Independent examination of charity accounts: examiners (CC32)
  • 14 July 2021
  • Guidance
• Independent examiner's report template for Receipts and Payments accounts
  • 14 December 2017
  • Form
• Independent examiner's report template (SORP FRS 102)
  • 9 September 2016
  • Form
• Independent examiner's report template (SORP FRS 102) charitable company
  • 31 March 2017
  • Form
• Matters of material significance and reporting by auditors and independent examiners to the charity regulator
  • 15 April 2020
  • Guidance

Trading, tax and Gift Aid

• Claiming Gift Aid as a charity or CASC
• Charities and tax
• Trustees trading and tax: how charities may lawfully trade (CC35)
  • 24 February 2016
  • Guidance
• Charity trading: selling goods and services
  • 23 May 2013
  • Guidance

Published 27 September 2023