Your annual return, step by step
Every registered charity has to report to the Charity Commission every year, and it's one of the easiest jobs on the compliance list to get right, because the rules are mechanical: your income decides what you file, your year end decides when. Here's the whole thing, step by step.
Step 1: Work out what your income level requires
| Annual income | What you must send the Commission |
|---|---|
| £10,000 or less | Just the basics: confirm your details and report your income and spending via your annual return (CIOs must complete the full annual return whatever their income). |
| Over £10,000 | The full annual return, within 10 months of your financial year end. |
| Over £25,000 | All of the above, plus file your accounts, trustees' annual report and, where one is required, the independent examiner's or auditor's report. |
Charitable companies also file accounts with Companies House on a different clock (9 months). Don't let one filing lull you about the other.
Step 2: Know the scrutiny thresholds (new figures from 30 September 2026)
What kind of external check your accounts need depends on income, and the thresholds are higher for accounting years ending on or after 30 September 2026:
| Requirement | Years ending before 30 Sep 2026 | Years ending on/after 30 Sep 2026 |
|---|---|---|
| Independent examination needed | Income over £25,000 | Income over £40,000 |
| Examiner must hold a professional qualification | Income over £250,000 | Income over £500,000 |
| Simple receipts-and-payments accounts allowed up to (not charitable companies) | £250,000 | £500,000 |
| Full statutory audit | Income over £1m (or assets over £3.26m with income over £250k) | Income over £1.5m (or assets over £5m with income over £500k) |
Step 3: Diary the deadline properly
The deadline is 10 months after your financial year end. Year end 31 March → file by 31 January. Year end 31 December → file by 31 October. Put it on your compliance calendar the day your year closes, and aim to file months early, as the return takes under an hour when the accounts are done.
Step 4: Check you can actually log in
Filing happens through your charity's Commission account. The usual problem is discovering in deadline week that the only login belonged to a treasurer who left in 2024. Today: check who has access, and make sure at least two current people do.
Step 5: Gather what the return asks
The questions scale with your size. Have to hand: total income and spending; where income came from (donations, grants, trading); staff and volunteer numbers; whether you've paid trustees; any serious incidents reported; and for larger charities, overseas income and highest salaries. Gather it all before you start the form.
Step 6: File, save the confirmation, minute it
Submit, download or screenshot the confirmation, and put one line in the next board minutes: "The annual return for FY2025-26 was filed on [date]." That line records duty six (accountability). Then look up your own charity on the public register and check it shows as up to date.
Frequently asked questions
What actually happens if we file late?
Your entry on the public register is flagged "overdue" in red, visible to anyone who looks you up, including funders. Persistent late filing can lead to Commission action, and failing to send a required return or accounts is an offence for which the trustees can be fined. The practical damage is reputational: grant assessors really do check.
Our income is £8,000. Do we file anything at all?
Yes: keep your details current and report your income and spending each year (and CIOs complete the full return regardless of income). It takes minutes. Charities other than CIOs with income of £10,000 or less have less to fill in.
What's the difference between the annual return, the annual report and the accounts?
The annual return is the online questionnaire. The trustees' annual report is the short narrative document ("what we did and why") attached to your accounts. The accounts are the numbers. Over £25k income, the Commission wants all three.
Do we need an accountant to do the independent examination?
Below the qualified-examiner threshold (£250k for years ending before 30 September 2026; £500k for years ending on or after it), any independent person with the ability to understand the accounts can examine them, but they must be independent of the trustees and the charity's administration. Above it, they need a listed professional qualification.
This guide is general information, not legal advice. Sources: gov.uk annual return guidance; Charity Commission accounts guidance (CC15d); the Charities Acts 1992 and 2011 (Substitution of Sums) Order 2026 (SI 2026/427), in force from 30 September 2026. Figures checked October 2026.
Never miss the deadline again
Our free compliance calendar has the annual return pre-loaded with a countdown that works itself out from your year end, plus every other recurring deadline a board faces.
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