Understanding changes to the Charity Annual Return for 2023

Charity annual return 2023

The Charity Commission for England and Wales have published their guide for Charity Annual Returns being prepared for years ending in 2023, and there are a few changes which we summarise below.

You may be aware that the Charity Commission launched a consultation during 2022 on changing the questions in the Charity Annual Return. 

Following this consultation, there were some additional questions added, and the full updated guidance can be viewed here.

Charity Annual Return 2023

Some of the changes include:

  • Where income is over £100,000 the Annual Return will ask for the value of:
    • Highest donation from a corporate donor
    • Highest donation from an individual
    • Highest donation from a related party

  • Where grant making is the main way the charity carries out its purposes we need to analyse the value of grants to:
    • Individuals
    • Other charities
    • Other organisation which are not charities
    • (And answer whether any are related parties)
  • Did the charity send  money money outside of the United Kingdom using methods other than regulated banking system? (Tick boxes to select methods)
  • The Annual Return now asks if any trading subsidiaries have been closed in the year.
  • The charity’s address now needs to be confirmed within the annual return.
  • For unincorporated charities, were any properties held by custodians other than the Official Custodian?
  • Confirmation needed of whether the charity is part of a wider group body structure.
  • In respect of staffing, record:
    • The number of people at the end of the year who are employed, on fixed-term contracts or self-employer working for the charity
    • Total payroll costs of the charity.
  • Tick box selection of the governance policies in place.
  • Confirmation whether the charity has provided services to children and/or adults at risk the level of DBS checks obtained.

Please read the full guidance on 2023 Charity Annual Returns here.

If you need any advice on these changes or help in submitting your Charity Annual Return, then please do not hesitate to  contact us.
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Director (Not-for-Profit)

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