Section B

Published: 25/04/2017
Updated: 25/04/2017


Charities with a gross income of £25,000 or more will now be asked additional questions.

Remember, if you need help, click on the 'i' buttons for question explanations.

i button

A video explaining how to answer the questions in Section B can be viewed below. Alternatively, please click on the expanding sections after it to read more about how to answer a question. Remember, after completing Section B, charities with a gross income of £250,000 or more will have to complete Section C before being asked to submit their required documentation.

Section B3

In the box below this question we list basic financial control procedures for charities. They may not be applicable to every charity, however for many these procedures will be an important part of managing the charity’s finances and fulfilling charity trustee duties.

Section B5

A charity is part of a group if it is:

  • a parent (which owns a subsidiary company)
  • a subsidiary company or
  • a connected trading company.

Where there is a close relationship with an umbrella charity or a number of funds (such as in a Church) this does not mean a charity is part of a group.

Consolidated accounts are accounts which consolidate the results of the group.

If you are a parent charity and prepare consolidated accounts these should be submitted and used to prepare your online annual return. If you are a subsidiary or connected company you should submit your own individual accounts.

Click ‘Save & Next’.

If your charity has a gross income of £25,000 or more but less than £250,000 you will now be asked to submit your required documentation.

Click here for instructions on how to submit documentation.

If your charity has a gross income of £250,000 or more, you will be asked to complete Section C.