Changes to 2014 annual return

The Charity Commission are introducing new questions to the Annual Return for 2014 and removing the requirement for charities with income over £1million to complete the Summary Information Return.

The changes follow a consultation by the Charity Commission in 2013 on the proposed changes. An analysis of the consultation responses is available at www.charitycommission.gov.uk/about-the-commission/our-research/our-consultations/#previous.

The new questions ask charities for information about whether they:

• Raise funds from the public;
• Have a trading subsidiary;
• Pay one or more of their trustees for carrying out their trustee duties;
• Have certain policies in place;
• Are regulated by a regulator or registered with a registrar other than the Commission; and
• Carry out the charity’s purposes through predominantly grant-making.

These questions aim to help make charities more accountable to the public and are now compulsory.

The Annual Return for 2014 together with detailed guidance will be available on the Charity Commission website shortly.