Acts as an umbrella / resource body, Provides human resources (e.g. staff / volunteers), Provides religious services / activities

Education / training / research, Health, Environment / conservation, Community development, Emergency / disaster relief, Social services, Religious activities, Arts / culture / heritage, Sport / recreation, Economic development, Fund-raising, People with disabilities, 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, 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.