Makes grants to organisations (including schools or other charities), Provides services (e.g. care / counselling), Provides advice / information / advocacy, Provides human resources (e.g. staff / volunteers), Provides religious services / activities

Accommodation / housing, Education / training / research, Health, Environment / conservation, Community development, Social services, Employment, Religious activities, Arts / culture / heritage, Sport / recreation, Fund-raising, Promotion of volunteering

Children / young people, Voluntary bodies other than charities, Older people, People of a certain ethnic / racial origin, General public, Religious groups

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.