The threshold for registration
Charities in England and Wales with an annual income over £5,000 generally need to register with the Charity Commission. CIOs (Charitable Incorporated Organisations) must register regardless of income. Church of England and Church in Wales parishes, and Methodist, Baptist and United Reformed churches, are 'excepted charities' below £100,000 income: they don't have to register (Anglican parishes still present accounts to the APCM and their diocese), but they are charities in law, must keep proper accounts and must supply them to the Commission on request. Above £100,000 they have to register with the Commission. The exception currently runs until 31 March 2031. None of these registration figures changed on 30 September 2026.
Source: gov.uk — Excepted charities (checked 17 September 2026)
What you file annually
Three things, scaled by income. (1) The Annual Return — every registered charity completes it online within 10 months of the financial year end; up to £10,000 of income it is a light-touch return of your income and spending, above £10,000 it is the full return covering income, expenditure and trustee changes. (2) The Trustees' Annual Report — describing what the charity did with its money, who it helped, and how it furthered its objects. (3) The Accounts themselves — receipts and payments for smaller charities, accruals accounting for larger ones. Above £25,000 of income the accounts and trustees' report are filed with the Commission alongside the return; below that you still prepare them and supply them on request. CIOs file the full return, trustees' report and accounts whatever their income. The £10,000 and £25,000 filing thresholds did not change on 30 September 2026.
Source: gov.uk — Prepare a charity annual return (checked 17 September 2026)
Public benefit
Every registered charity must report on how it has provided public benefit. For a church, this typically covers: who is welcome to attend services (everyone), free pastoral care offered, hall and building use by community groups, food banks or social action ministries, support to vulnerable people, and so on. The trustees' report must include a public benefit statement — a few paragraphs is fine.
Independent examination vs full audit
The level of external scrutiny your accounts need depends on gross income and, at the top end, gross assets — and since SI 2026/427 the figures depend on when your financial year ends. Financial years ending on or after 30 September 2026: below £40,000 of gross income no independent examination is required by the Charities Act (unless your governing document asks for one). Above £40,000 and up to £1,500,000 you need an independent examination. Up to £500,000 you can keep receipts and payments accounts and the examiner need not hold a professional qualification — an external person with the relevant ability and experience is enough. Above £500,000 you must prepare accruals accounts and the examiner must be a member of one of the professional bodies listed in the Act. Above £1,500,000 of income — or above £5,000,000 of gross assets combined with income over £500,000 — you need a full audit by a registered auditor. Financial years ending before 30 September 2026 (for example a 31 March 2026 year end, filed by 31 January 2027) stay on the old figures: independent examination above £25,000, accruals accounts and a qualified examiner above £250,000, and an audit above £1,000,000 of income or above £3,260,000 of gross assets with income over £250,000. Two overlays apply whatever the statutory figure says. If your constitution or trust deed requires an audit, you need one regardless of the threshold. And Church of England PCCs are independently examined at any income level under the Church Accounting Regulations, so the £40,000 floor does not exempt a parish. Charitable companies also sit under the Companies Act audit-exemption rules, but the Charities Act test above is the lower one and is the one that binds.
Source: SI 2026/427 art. 5, legislation.gov.uk (checked 17 September 2026)
What changed on 30 September 2026
The Charities Acts 1992 and 2011 (Substitution of Sums) Order 2026 (SI 2026/427) was made on 17 April 2026 and comes into force on 30 September 2026. It raises the England and Wales scrutiny thresholds and applies to any financial year ending on or after that date — the test is your year-end date, not the date you file, so a year running 1 October 2025 to 30 September 2026 is already in scope. Independent examination: £25,000 becomes £40,000 of gross income. Accruals accounts and a qualified examiner: £250,000 becomes £500,000. Audit: £1,000,000 becomes £1,500,000 of income, and the assets test becomes gross assets over £5,000,000 with income over £500,000 (was £3,260,000 with £250,000). Group accounts, for churches with subsidiaries: £1,000,000 becomes £1,500,000. Registration (£5,000), the full annual return (£10,000) and filing accounts with the Commission (£25,000) are unchanged. Scotland (OSCR) and Northern Ireland (CCNI) are not affected. Separately, the new Charities SORP under FRS 102 applies to accounting periods beginning on or after 1 January 2026 — that changes how accruals accounts are presented, not the thresholds above.
Source: SI 2026/427, legislation.gov.uk (checked 17 September 2026)
Trustee responsibilities
Each PCC member, deacon, or church trustee is personally responsible for ensuring the charity meets its obligations. That includes filing on time, providing accurate information, declaring conflicts of interest, and acting in the charity's best interests. The Charity Commission will pursue trustees personally for serious breaches.
How MosesTab helps
MosesTab gives you the data side covered: total income (giving + Gift Aid + non-giving), total expenditure (if you record it), number of beneficiaries (member + visitor counts), trustee roster with term dates, and a draft public benefit statement based on your activity logs. The actual filing happens on the Charity Commission's portal, but the prep is automatic.