Changes to the charity annual return

31 Jul 2018 Governance

The Charity Commission have announced the changes to the format and questions of the charity annual return that will come into effect from August. 

One change that affects all charities is that you will be asked to give a breakdown of salaries across income bands, and the amount of total employee benefits for the highest paid member of staff. 

For charities with trading subsidiaries there will be questions about the directors and whether they have gone on to become paid employees.  And there will also be questions about charitable expenditure overseas, particularly how charities transfer and monitor funds sent overseas. 

Recognising that it may take time to put systems in place to answer some of the new questions the Charity Commission are making some of them optional in the first year.

For more information see the Charity Commission's press release.