Under the Charities Act 2005 (the Act), all registered charities must file an annual return within 6 months of their balance date. Your balance date is the end of your financial year.

Why filing an annual return matters

Filing your annual return shows that your charity is operating and meeting its legal obligations. It also helps keep the Charities Register accurate and up to date. This supports transparency for the public, funders and other agencies.

What you must submit

There are 4 steps to completing your annual return:

1. Prepare a performance report or financial report that matches your reporting tier and applicable standards.
• Tier 1 and Tier 2 charities must prepare a Financial Report.
• Tier 3 and Tier 4 charities must prepare a Performance Report.
Complete the Annual Return Form.  The easiest and cheapest way to do this is online, by logging into your charity's account.
Submit your completed Annual Return Form with your Financial Report or Performance Report.
Pay the filing fee, if one applies. View the fee summary and payment instructions.

Performance Reports explained

A Performance Report summarises your charity’s activities and finances for the year. It includes:

• A description of your charity’s purpose and key activities.
• Financial statements showing income, expenses, assets and liabilities.
• Notes explaining financial details and any significant changes.

Your Performance Report must meet the reporting standards for your charity’s tier. You must include it when you submit your annual return.

Templates and guidance are available for Tier 3 and Tier 4 charities.

Information required in the Annual Return Form

The Annual Return Form will ask you to:

• Check and update your charity’s details, including name, address, contact information and balance date.
• Provide officer details, including full name, date of birth, position and address. Please note: Date of birth and address are not made public. This information is collected under the Privacy Act 2020 to help accurately identify officers. It is used only by Charities Services and other agencies authorised by law.
• Confirm your charity’s purpose, main activities and structure, and whether there have been any changes to your rules.
• List any related charities or entities your charity controls or is controlled by.
• Provide information about staff and volunteers.
• Enter financial details, such as income, expenses, assets, liabilities, reporting tier, audit or review status and related party transactions.
• Answer questions about overseas activities and how funds are used.

Before you submit

If you do not file, or submit an incomplete return

Withholding information

In limited circumstances, you can apply to have certain information withheld from the public register. Learn more about restricting information.