The Charity Commission annual return
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Your charity's annual return is the yearly declaration you make to the Charity Commission, and it is due within 10 months of your financial year end. If your year ends on 31 December, the deadline is 31 October the following year.
Here is the confusion that catches trustees out. The annual return is not the same thing as your accounts, and it is not the same thing as updating your charity's details. They are three separate jobs that happen around the same time, and what you actually have to do depends on your income and your charity type.
This page explains what the annual return is, when it is due, and exactly what you submit at each income level.
Always check GOV.UK for the current position.
The three things people muddle together
Every year, a registered charity generally has to do three things, and they are not the same:
- Update your charity's details on the public register (trustees, contact details, activities). Do this before you submit.
- Complete the annual return itself, the online set of questions about your charity.
- Prepare and file your accounts and trustees' annual report, which for larger charities are uploaded as part of the return.
People say "I've done the annual return" when they mean "I've filed the accounts," or the other way round. They are related, they happen in one online session, but they are distinct obligations, and missing one is still a miss.
When is the annual return due?
Within 10 months of the end of your financial year. That is the rule, and it does not change with income.
- Year end 31 March means a deadline of 31 January
- Year end 31 December means a deadline of 31 October
- Year end 5 April means a deadline of 5 February
You submit it online through your My Charity Commission Account. Do not leave it to the last week. If you are over £25,000 you need your accounts prepared and examined first, and that is not a same-day job.
What you submit depends on your income
For charitable companies and unincorporated charities:
| Your income | What you submit |
|---|---|
| Under £10,000 | Just report your income and spending figures. Nothing else |
| £10,000 to £25,000 | Answer the annual return questions. No documents to upload |
| Over £25,000 | The questions, plus your trustees' annual report, your accounts, and your independent examiner's (or auditor's) report. You also declare there are no serious incidents you have not reported |
Charitable incorporated organisations (CIOs) are different. A CIO must submit the annual return questions and its accounts and trustees' report every year, whatever its income, there is no under-£10,000 exemption. Over £25,000, a CIO also needs its accounts examined and the examiner's report uploaded.
If you are over £25,000: the annual return needs your accounts first
This is where charities run late, because the return depends on work that has to happen before it.
Over £25,000, you cannot just answer the questions and be done. You need:
- Your accounts prepared (to the Charities SORP if you use accruals accounts)
- Your trustees' annual report written
- Your accounts independently examined (or audited, above the audit threshold), and the examiner's report produced
Only then can you complete the return and upload them. So if your year ended in December and your deadline is 31 October, the accounts and examination need to be done well before then, not in the last fortnight.
What happens if you file late?
Two things, and neither is good.
Your public register entry shows it. The Charity Commission's register is public, and a late submission shows as late against your charity's name, where funders, donors and the public can see it. For a charity that trades on trust, that is a poor look.
Persistent lateness attracts attention. Repeated default is exactly the sort of thing that puts a charity on the regulator's radar. It is avoidable, and avoiding it is mostly a matter of not leaving the accounts to the last minute.
How we help
We handle the whole annual cycle for the charities we work with: the accounts to SORP, the trustees' annual report, the independent examination where we are engaged to examine, and getting everything filed on time.
The commonest reason a charity files late is that the accounts were not ready, and the accounts were not ready because the bookkeeping drifted through the year. We fix that at the source, with proper fund accounting from the start of the year, so the year end and the annual return are calm rather than a scramble.
One thing we will always be straight about: if we keep your books, we cannot also be your independent examiner. That is the independence rule. We will tell you which side of the line a piece of work sits on before you engage us.
Charity annual return: frequently asked questions
When is the charity annual return due?+
Within 10 months of the end of your financial year. If your year ends on 31 December, the deadline is 31 October the following year. The deadline is the same whatever your income.
Does my charity need to submit an annual return?+
Almost certainly. Registered charities in England and Wales submit an annual return or, if income is under £10,000, report their income and spending. Charitable incorporated organisations must submit the full return every year regardless of income.
Is the annual return the same as my accounts?+
No, and this is a common confusion. The annual return is the online declaration you make to the Commission. Your accounts and trustees' annual report are separate documents that, for charities over £25,000, are uploaded as part of the return. They are related but distinct obligations.
What do I need to submit if my income is over £25,000?+
The annual return questions, your trustees' annual report, your accounts, and your independent examiner's or auditor's report, and a declaration that there are no unreported serious incidents. You need the accounts prepared and examined before you can complete the return.
How do I submit the annual return to the Charity Commission?+
Online, through your My Charity Commission Account. You update your charity's details, answer the return questions, and upload your accounts and reports if you are required to. You need to set up a personal login to access the service on the charity's behalf.
What happens if we file late?+
The late submission shows on the public register against your charity's name, where funders and donors can see it. Persistent lateness can also draw regulatory attention. It is almost always avoidable by having the accounts ready in good time.
We are a CIO. Are the rules different for us?+
Yes. A CIO must file the annual return questions and its accounts and trustees' report every year, whatever its income. There is no under-£10,000 exemption as there is for other charities. Over £25,000 you also need your accounts examined.
Do the income thresholds change in 2026?+
Some do. From 30 September 2026 the £25,000 threshold for filing accounts and having them examined rises to £40,000, and the audit thresholds rise as well. The 10-month deadline and the £10,000 annual-return threshold are unchanged. We have written up all the changes and the dates.
Related and next steps
Want the annual return handled, on time?
We handle the whole annual cycle: accounts to SORP, the trustees' report, the examination where we are your examiner, and the return filed on time. Tell us your year end and we will map the run-up with you.