Makes grants / loans to individuals, Makes grants to organisations (including schools or other charities), Sponsors / undertakes research, Acts as an umbrella / resource body, Provides services (e.g. care / counselling), Provides human resources (e.g. staff / volunteers), Provides buildings / facilities / open space, Provides religious services / activities, Preserves heritage seeds

Health, Environment / conservation, Community development, Social services, Employment, Religious activities, Arts / culture / heritage, International activities, Economic development, Fund-raising, Promotion of volunteering, Heritage seed preservation

Children / young people, Other charities, Voluntary bodies other than charities, Religious groups, Lesser resourced countries

Annual Returns are due within 6 months of a charity’s balance date (financial year-end), or a longer period if an extension has been granted.

Note: Charities that use the Tier 4 Combined Form to file their annual returns do not need to file their financial statements separately. The financial statements are included in their annual return summary.