The Charity Commission has released the full details of the 2013 Annual Return which contains a small number of changes in response to the consultation.

Charities should prepare for the new questions in the return:

  • is the charity registered for Gift Aid?
  • does the charity own or lease any land or buildings, and if so, are those buildings used for the charity's purposes?

Questions which were voluntary in 2012, on overseas activities and numbers of volunteers, will now be mandatory.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.