Receipts and Payments accounts

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Read our information on completing Receipts and Payments accounts.
The Receipts and Payments Work Pack applies to all non-company charities whose gross annual income is less than £250,000 (£100,000 for periods starting before 1 April 2011) and where there is no requirement within the charity's constitution or by funders to prepare accrued accounts.
OSCR has designed the work pack to help charities - especially smaller charities - who may not have the resources to employ the services of a professional accountant to prepare annual accounts. The work pack also assists charity trustees to fulfil their good governance responsibilities by providing an outline of those areas that must be covered in the Annual Report.
Please click on the links below to read the Receipts and Payments Work Pack documents which are available in word, excel and PDF format:
The regulatory requirements for receipts and payments accounts form the basis for the content of the work pack.  By using the work pack, charities ensure their accounts comply with regulatory requirements.
The work pack may be applied to a variety of charitable constitutional forms including trusts, membership subscription charities etc but not companies. We have prepared sample accounts to assist you in using the Receipts and Payments Work Pack.  Please click on the links below.
For further information please read our Frequently Asked Questions or email