Charity classifications
A summary of the work the Charity Commission has been undertaking to review how we classify charities.
The Charity Commission is revising the Annual Return form and guidance for charities covering the 2023–2025 period, updating reporting requirements and data collection questions. This consultation-driven process involves changes to how charities report financial and governance information, with associated guidance documents and explanatory notes. The revision affects all registered charities' compliance and reporting obligations.
A summary of the work the Charity Commission has been undertaking to review how we classify charities.
Setting a minimum standard for the examination of charity accounts.
Regulations outlining the information to be included in charities' annual returns for 2018 and onwards.
Annual return for a Common Investment Fund (CIF) and Charity Authorised Investment Fund (CAIF) to be completed by the Manager of the CIF/CAIF.