Makes grants / loans to individuals, Acts as an umbrella / resource body, Provides advice / information / advocacy, Provides human resources (e.g. staff / volunteers), Provides buildings / facilities / open space, Provides religious services / activities

Accommodation / housing, Education / training / research, Health, Emergency / disaster relief, Social services, Religious activities, Arts / culture / heritage, Fund-raising, Promotion of volunteering, Pastoral Care

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, Penal Institutes

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.