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Charity Annual Return 2023 | Updated Annual Return AR23

Charity Annual Return 2023 | Updated Annual Return AR23

Danielle Griffin

What is the Charity Commission Guidance on the Charity Annual Return 2023?

The Charity Commission published on 24th February, its guidance on the questions in the 2023 annual return, as well as updating the general annual return guidance. We recommend that all charities refamiliarise themselves with the changes to the annual return released by the charity commission.

Who does the changes to the annual return impact?

An annual return is required to be filed by all registered charities with income above £10k, and all charitable incorporated organisations (CIOs). The new annual return will apply to all annual returns for financial years on or after 1 January 2023. The new annual return contains a number of new questions, which followed a consultation last year. The annual return is thought to be a good indicator of trends in the charity sector, and the changes to the annual return aim to obtain improved information, it also aims to reduce the administrative burden especially when it comes to smaller charities. The changes will aid the Commission to develop more refined policies and be a more proactive targeted regulator.

What are the changes to the Charity Annual Return 2023?

The changes announced by the Charity Commission on the Charity Annual Return 2023 are as follows:

  • There is a reduction in the maximum number of questions that can be asked for charities to 49
  • The introduction of income thresholds for 5 of the new questions to further reduce the burden for smaller charities
  • 19 questions have been reworded to improve clarity and/or reduce resource and time required of charities where possible
  • Improvements to the guidance provided by the Charity Commission aiming to help charities answer questions faster and more accurately
  • These changes do not apply to Annual Return 2022 (AR22) and charities should continue to submit these as planned

In Early Summer 2023, the Annual Return filing portal opens via the My Charity Commission Account Platform. If you are a trustee you will be expected to submit an Annual Return for 2023 and future Annual Returns through the regulator’s improved digital service.

Speak with a charity specialist

If you are looking to understand whether you are required to submit an Annual Return for 2023, we would recommend speaking to a Charity Partner at Moore (South). We offer a free initial consultation which can be booked by following this link.