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FAQs
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Frequently asked questions about Annual Returns
What happens if our charity fails to submit its Annual Return form?
Is there a template I can use for our Trustees' Annual Report (TAR)?
Do we have to submit an Annual Return and Trustees' Annual Report?
I have submitted my form online - what do I do about my Trustees' Annual Report (TAR) and accounts?
Independent examination of charity accounts
Do all charities have to produce accounts and a trustees' annual report?
Can specimen Annual Return forms be downloaded from the Commission's website?
When will our Annual Return be available?
Are there accounts packs for non-company charities?
Requests for an extension for submission of the Annual Return form and/or accounts
To which address should I return the Annual Return?
What financial period is covered by the Annual Return forms?
Summary Information Returns (SIRs)
Annual Returns - what do charity trustees need to submit to the Charity Commission each year?
How is income defined for threshold purposes in a charity's accounts?
When must a parent company prepare group accounts under the Companies Act 2006?
Why does the Annual Return form ask for the dates of birth of our charity trustees?
Why must I submit an Annual Return to the Charity Commission?
How long does the Commission retain the trust deeds and accounts of removed charities?
If I am preparing accruals accounts for a charity, must I follow the Charities SORP?
What happens once we have submitted our Annual Return form?
What accounting requirements apply to charities that are exempt from registration?
Should group accounts be prepared on a voluntary basis under the Companies Act?
Does a charitable company have to provide an income and expenditure account?
What accounting requirements apply to charities that are excepted from registration?
Should we submit Annual Return forms every year even if nothing has changed?
Does the receipt of an endowment count towards the income threshold?
Are there any concessions for smaller charities when writing their Annual Report or preparing their accounts?
Annual Returns - what information and guidance is available?
Should I list charity trustees in post at financial year end in our Annual Return?
Do I need to value a service that is donated by a charity employee in the charity's annual accounts?
Are there any concessions for smaller charities in preparing their accounts?
Can I file a trustees' annual report and accounts in a foreign language?
Can a charity that is not a company prepare an income and expenditure account?
How is the value of volunteers reflected in the accounts of a charity?
Can a charity that is not a charitable company prepare an income and expenditure account?
How should foreign currency gains or losses be treated in a charity's accounts?
What is the purpose of the section on Charity Classification in the Annual Return?
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