Charities are required to submit their Charity Commission Annual Return within 10 months of the end of the financial year, for year ending 31 December 2020 the deadline is 31 October 2021.
Level of information to be provided varies based on your income levels and smaller charities may have moved category during the pandemic:
| Income level | Unincorporated & Incorporated Charities | CIO’s |
| < £10,000 | Report income and spending only | Answer questions about your charity and provide trustees annual report and accounts |
| Between £10,000 & £25,000 | Answer questions about your charity | Answer questions about your charity and provide trustees annual report and accounts |
| > £25,000 | Answer questions about your charity and provide copies of checked accounts, trustees annual report and independent examination or audit report. Make a declaration there have been no serious incidents. | Answer questions about your charity and provide copies of checked accounts, trustees annual report and independent examination or audit report. Make a declaration there have been no serious incidents. |
When answering questions about your charity these will cover:
- Financial information, i.e. income and spending
- Fundraising
- Grant making
- Income or contracts from central government or local authorities
- Money provided by the government’s furlough programme, which must be declared individually as ‘income from government grants’
- Income from or work done outside the UK
- Trading subsidiaries
- Trustee payments
- Staff salary bands and benefits
- Volunteers
- Financial controls
- Safeguarding
To view questions in the annual return prior to completion please click on this link
Third Sector Strategy Group 
Charity reporting 
Virtual Accounts Dept 
Corporate tax