Every registered charity in England and Wales must file an annual return with the Charity Commission. As volunteer treasurer, you usually supply the financial figures and help the trustees complete the form.
Scotland and Northern Ireland have different regulators: OSCR and the Charity Commission for Northern Ireland. This guide focuses on England and Wales.
Who must file and when
If you are registered with the Charity Commission, filing is mandatory unless a specific exemption applies. The return is due within ten months of your financial year end. Missing the deadline can trigger compliance emails and, in serious cases, regulatory action.
What the return covers
The annual return is an online form. Sections vary slightly by income band. Expect questions about:
- Contact details and trustee information.
- Whether accounts have been prepared and independently examined or audited.
- Total income and expenditure for the year.
- Assets and liabilities at year end.
- Whether the charity has delivered public benefit.
- Serious incidents or governance issues (trustees report these separately when needed).
Larger charities upload full accounts and an annual report. Smaller charities often file simpler summaries, but they still need accurate figures from proper books.
Examination thresholds
Charities above certain income levels need an independent examination or audit. Many PTAs and small clubs sit in the band that needs an examination rather than a full audit. Thresholds change — check the Commission. See independent examination.
Even below statutory thresholds, good practice is to have someone independent check the accounts before the AGM.
Figures to have ready
- Reconciled bank statements for the full year.
- Income breakdown: donations, grants, membership, trading, investment.
- Expenditure by category aligned with your governing document.
- List of assets (equipment, deposits) and any liabilities.
- Prior-year comparatives if requested.
Spreadsheets work for very small charities, but errors are common when treasurers change each year. See the year-end close-down checklist.
Gift Aid and the return
Gift Aid claims go to HMRC, not the Charity Commission. Your accounts should still show donation income and any Gift Aid received consistently. If trustees declare income incorrectly on the return, it can contradict HMRC records. Keep Gift Aid paperwork with the accounts pack. See preparing claims and record-keeping.
Mistakes to avoid
- Using cash-in-hand figures that do not match the bank.
- Including restricted funds (appeal money) as general income without disclosure.
- Forgetting to update trustee details when the committee changes.
- Missing the filing window because the new treasurer was not briefed.
Trustees, public benefit, and reserves
Trustees sign off the return, not the treasurer alone. Schedule a short review before submission. Never let one person file without another pair of eyes on income and reserves.
The return may ask whether you have updated policies on conflicts of interest, safeguarding, or fundraising. Flag governance gaps to the chair early.
Reserves questions appear on some returns. If the charity holds large balances, trustees should agree a sentence explaining why — for example saving for a roof repair.
Micro charities often file simpler information, but accuracy still matters. Build a one-page summary trustees can read before they click submit. Keep a PDF of the filed return each year and compare year on year.
The narrative at the AGM should match the filed return. Reconcile the chair's speech numbers to your spreadsheet before either goes public.
If you step down before filing
Document everything. The PTA handover checklist applies to any charity treasurer role. Leave portal login instructions, draft figures, and notes on anything unusual.
Charity Commission requirements evolve. Check official guidance when you file. This article is general information, not legal advice.
Next steps
Confirm your year-end date, book an examiner if needed, and reconcile the bank before trustees start the return. Browse more guides. Questions: support@vasker.co.uk.