TOOLS
England and Wales
Charity accounts type checker
Find out whether your charity can prepare simpler receipts and payments accounts or needs accruals accounts. New, higher limits apply to years ending on or after 30 September 2026.
How your charity is set upYour governing document says which applies.
Gross income for the year: total receipts (or SoFA income), excluding endowments, loans and proceeds from selling assets or investments.
This decides whether the old or new limits apply.
Accounts type
What this means
An illustration, not advice
This shows the accounts type rules for registered charities in England and Wales, based on Charity Commission guidance at 18 October 2026. It does not cover group accounts, charities with subsidiaries, or Scottish and Northern Irish charities.
This tool doesn’t cover whether your accounts need an external check or audit. See the thresholds on GOV.UK.
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