We have updated OSCR Online - click here for more information on how to submit your annual return


Published: 13/12/2017
Updated: 05/01/2018


Download the full PDF version of the Guidance.

Download the word version

Download the large print version here (point 18 font).

What this guidance covers

Every year you need to send us:

1. the online annual return
2. statement of accounts
3. trustees’ annual report and
4. external scrutiny report.

This guidance explains what a trustees’ annual report is, what the law says it must contain and how you can use it to benefit your charity.

In this guidance we refer to the trustees’ annual report as a TAR.

Who is the guidance for?

This guidance is aimed at charity trustees of small to medium sized charities to help them produce a TAR. It may also be useful to people working with or advising charity trustees.

How to use the guidance

The glossary provides you with further information, definitions and descriptions of some key terms. We’ve highlighted these key terms in bold purple type. Clicking on these terms will take you straight to the glossary.

Sources of help and advice

The TAR is part of the annual report and accounts and there are legal requirements for the content so you need to make sure you get it right.  There’s more guidance from OSCR on our charity accounting webpage.

These organisations can help with some or all of the areas set out in the guidance as well: