FAQs about annual returns and accounts

Can a subsidiary company take advantage of audit exemption under the Companies Act? Some subsidiary companies can take advantage of Companies Act audit exemptions. Find out more.

Can I get a sample annual return form to see what's involved? Our video tutorials will guide you through the annual return completion process. Find out more.

Can we have an audit dispensation? We can allow audit dispensation in some circumstances following a letter of application for dispensation. Find out how.

Do my charity's accounts need to be reviewed by an independent third party? Independent scrutiny depends on your gross income and what is contained in your governing document. Find out more.

Do we need to complete an annual return form if our income is less than £10,000? The annual return form let us know of any changes within your charity. Find out more.

Have you received our charity's accounts? It can take about 48 hours to show updates to your charity on the register of charities. Find out more.

How do I complete the annual return online? Online services require a password to login. Find out how to get your password.

How do I correct a mistake on the annual return form? You can log onto online services and make any corrections or amendments. Find out how.

How do I know if you've received our annual return? You can confirm receipt of your annual return form in a number of ways. Find out how.

How do I write a Trustees' Annual Report? Trustees Annual Report is an overview of your activities and accompanies your annual accounts. Find out more.

How do we send in our charity's accounts? Accounts should be sent as a PDF file when you complete the annual return form. Find out more.

How should trustees approve their charity accounts? Your governing document might explain accounts approval, or they can be approved at trustee meetings. Find out more.

What are the submission requirements for previous years? Annual return is required if your income is over £10,000. The submission requirements have changed over time. Find out more.

What does my charity have to send to the Commission? Annual return forms are a way to tell us about changes in your charity. Find out more.

What is included as gross income? Gross income figures depend on what type of accounts you prepare. Find out more.

What's the difference between an 'AR' and a 'TAR'? Annual return is an online update form. Trustees’ Annual Report provides an overview of your activities. Find out more.

What type of accounts should my charity prepare? Accounts preparation depend on your income levels and whether you are a charitable company. Find out more.

Who can carry out an independent examination? The examination must be carried out by someone independent and with no connection to the charity. Find out more.

Why aren't my charity's accounts displayed on your website? We only display accounts with income over £25,000. They are displayed when the annual return is completed. Find out more.

Why does the register of charities say my charity's annual return is late? Your annual return must be completed within 10 months of your financial year end. Find out more.

Why have I received a reminder when I've already completed my annual return? Reminders are automatic, but you can check your entry on the register of charities. Find out how.