FID Trust International

By law of the land you need to submit annual return of your Charity to the Charity Commission and keep your Charity’s registered details up to date.

This annual return is different from the charity tax return that you complete with HM Revenue and Customs (HMRC).

Your charity must submit an annual return if its income is over £10,000.

If your charity’s income is under £10,000, you must still keep your registered details up to date, eg income, expenditure, trustees, contact details.

You need to send your annual return to a different regulator. As your charity is registered in Scotland, Northern Ireland or England, the annual return has to be lodged with the regulator of Scotland, Northern Ireland or England.

Your return must be sent within 10 months at the end of your financial year - you can’t get an extension.

If you submit your return late, your charity will be marked ‘overdue’ on the register. The charity may be removed from the register after 6 months and the Charity Commission may take further action.

The public expects the Charity Commission to maintain regulatory oversight of concerns about harm and abuse and non-compliance in the charity sector. Regulatory supervision and monitoring is an important tool in the identification and detection of harm and abuse within charities, and in disrupting the activities of those seeking to abuse them.

A compliance visit may be the most appropriate means for the commission to ensure that any regulatory concerns identified from an operational case have been resolved, or any required actions have been carried out before the commission closes it.

As a charity trustee, by law you must keep your charity’s registered details up-to-date.

If you fail to meet this legal requirement, your charity’s details will be marked ‘overdue’. This could put off potential donors, funders or volunteers.

After 6 months the Charity Commission may remove your charity’s details altogether and consider whether further action is needed. If your charity is not a CIO and its income is under £10,000, complete the annual return to meet your legal obligation to keep your registered details up-to-date.

Annual Return must include:

1. Financial information

From your charity’s latest accounts, provide:

  1. start and end dates for the financial period you’re reporting;
  2. total income and total spending for this reporting period;
  3. total spending outside England and Wales (if applicable).

If your charity’s income is over £25,000, you’ll need to submit a PDF copy of its accounts – these do not need to be signed. CIOs must submit accounts regardless of their income. These accounts need to be agreed by the trustees and you should also include a PDF copy of your independent examiner or auditor’s report.

If your charity’s income is over £500,000, you will need to include extra financial information from your accounts in the form.

You also need to provide the account name, sort code and account number for your charity’s main bank or building society account.

The commission won’t publish these details.

2. Contact details for your charity

You need to let people know the main contact for your charity. This might be:

  1. a trustee;
  2. a person who acts on behalf of the charity;
  3. an organisation which acts for the charity, such as a firm of solicitors;
  4. a corporate trustee, such as a parish council or an NHS trust.

Any name, address, telephone and email you give will be visible to the public.

You can provide a separate email for the commission to contact you (this will not appear in your charity’s public details).

3. Your charity’s people

For each trustee, provide:

  1. full name;
  2. date of birth;
  3. address;
  4. telephone (optional);
  5. e-mail (optional).

Only the trustees’ names will be made public. You can also say how many volunteers or employees your charity has.

4. Your charity’s aims and activities

You can find this information in your trustees’ annual report. You need to provide:

  1. a short description of your charity’s activities in the reporting period (typically around 100 words);
  2. information about what your charity does;
  3. regions or countries where your charity worked in the reporting period.

If your charity’s income is over £25,000, you need to send your trustees’ annual report (TAR). CIOs must submit a TAR regardless of their income.

Charities over £1 million income don’t have to complete a summary information return (SIR) as part of the annual return from AR2014 onwards.

5. Serious incident reports

If your charity has an income of £25,000 or more, you must state if any serious incidents took place in the last year, including any that you should have reported but did not.


You can complete your charity’s annual return as soon as you approve its latest accounts and trustees’ annual report.

If your charity’s income is more than £10,000, by law, you must complete an annual return within 10 months of the financial reporting period ending. All CIOs must complete an annual return regardless of their income.

FID Trust International can prepare an annual report for your Charity. To order this service Please contact us by telephone 0207 439 3400 (0044 207 439 3400 – International) or E-mail us.