Provides services (e.g. care / counselling), Provides human resources (e.g. staff / volunteers), Provides buildings / facilities / open space

Accommodation / housing, Education / training / research, Health, Community development, Fund-raising

Children / young people, Older people, People with disabilities, General public

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.

The first annual return due on the 30/09/2011 will cover less than six months after the charity is registered. For this reason the charity should be granted an exemption to filing their first annual return under s41 (1), and the first annual return will be due by the 30/09/2012.