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Introduction to the reporting requirements for charities

The specific reporting requirements of a charity are dependent on:

1. •

   whether the charity is registered, and

2. •

   the charity's income in each financial period

There are special requirements for ‘excepted’ or ‘exempt’ charities and registered charitable companies. For the detailed requirements see The Charities (Accounts and Reports) Regulations 2008 SI 2008/629 and Charities Act 2011, s 144–146.

The required documents should be submitted to the Charity Commission online no later than ten months after the charity's financial year end.

Much of the information reported in a charity’s accounts and filed with the Charity Commission is accessible on the Commission’s public register of charities. Bank account details and the trustees' addresses, telephone numbers and dates of birth are not made available to the public.

Reporting

Links to specimen forms can be found on the Charity Commission website.