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 was 31st March 2022, your deadline is 31st January 2023.

If your financial year end was 31st December 2022, your deadline is 31st October 2023.

What charitable companies and unincorporated organisations need to submit

Income under £10,000

You only need to report your income and spending.

Log in to report your income and spending. Select ‘Annual return’ from your available services.

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 get your accounts checked and provide copies of your:

• trustee annual report
• accounts
• independent examiner’s report

You also need a full audit if you have:

• income over £1 million
• gross assets over £3.26 million and income over £250,000

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

What type of accounts you need to prepare depends on the type of charity and its finances.

What charitable incorporated organisations (CIOs) need to submit

You must answer questions about your charity in an annual return and include copies of your:

• trustee annual report
• accounts

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

• get your accounts checked
• submit a copy of the independent examiner’s report

You also need a full audit if you have:

• income over £1 million
• gross assets over £3.26 million and income over £250,000

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

What type of accounts you need to prepare depends on your charity’s finances.

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