| Commentary

63.4 Annual return

| Commentary

63.4 Annual return

Every registered charity whose gross income in any financial year exceeds £10,000 or which is a CIO is obliged to make an annual return in the prescribed form to the Charity Commission1 which must be completed online2. The return is intended to show the Commission the basic financial position of the charity and the activities of the trustees in the course of the year. Charities with an income below £10,000 will be asked to complete an annual update form.

The accounting and reporting requirements of Part 8 of the Charities Act 2011 are

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