Makes grants / loans to individuals, Makes grants to organisations (including schools or other charities), Sponsors / undertakes research, Provides services (e.g. care / counselling), Provides advice / information / advocacy, Provides other finance (e.g. investment funds), Provides human resources (e.g. staff / volunteers), Provides buildings / facilities / open space, Provides religious services / activities

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

Children / young people, Other charities, Voluntary bodies other than charities, Older people, People with disabilities, People of a certain ethnic / racial origin, General public, Migrants / refugees, 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.