Charity Commission: revisions to the Annual Return 2023-25

We are consulting on a new approach to the AR and on updating the questions we ask charities in the AR.

We have developed new questions that would obtain additional data, enabling us to regulate charities more effectively. We cannot obtain this data elsewhere. Most questions proposed here would be asked every year. However, we are consulting on the Commission having flexibility to include or omit certain questions in the AR in each particular year, based on the rationale set out in this consultation.

We are looking to ensure the overall burden on charities is proportionate and have offset the impact of the new questions by removing redundant questions and simplifying those questions we are retaining where possible, to make them clearer and easier to complete.

• agree the set of questions proposed are relevant and proportionate, considering our statutory duties, objectives and functions
• are confident that charities of all types and sizes would be able to understand all questions proposed, and collate the right data

Changes will apply to charities’ financial years starting on or after 1 January 2023.

This applies to registered charities in England and Wales with income over £10,000 and all charitable incorporated organisations (CIOs).

This consultation does not apply to annual returns prepared by a registered charity that is a common investment fund or a CAIF (charity authorised investment fund). A registered charity that is a common deposit fund established by a common deposit scheme made or having effect as if made under section 100 of the Charities Act 2011 is not required to prepare an annual return.

We would welcome responses from the public; charities, their trustees and representative bodies; policymakers; and funders.

This consultation will close on 1 September 2022.

Please respond through our online tool.

If you need to supplement your responses with further detail or material, please send it by email to ARconsultation@charitycommission.gov.uk.