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Guidance on reporting donations and loans – Northern Ireland

There are rules on which donations and loans political parties in Great Britain and Northern Ireland can accept and how they must be recorded and reported. This page contains guidance on how to comply with the rules if you are a political party in Northern Ireland, and all the forms you need for reporting.

The Northern Ireland (Miscellaneous Provisions) Act became law on 13 March 2014. The Act changes the rules on confidentiality of donations and loans to Northern Ireland political parties and regulated donees. The current rules will apply until secondary legislation is passed. Our existing guidance for political parties and regulated donees explain these rules. If you would like more information on the changes to the rules, please contact us on 0333 103 1928 or email us

You can also find user guides for managing your party using our online database PEF Online at the bottom of this page.

Introduction

Being a party treasurer

This part covers:

Introduction_registering-a-party
  • An introduction to your responsibilities
  • Maintaining your party’s details
  • Donations and loans responsibilities
  • Annual Accounting responsibilities
  • Campaign spending responsibilities

Introduction to being a party treasurer (PDF)

Overview

Donations to political parties

This part covers:

Overview of party names, descriptions and emblems

  • An overview of accepting donations
  • An overview of recording donations
  • An overview of reporting donations


Overview of donations to political parties (PDF)

Overview

Loans to political parties

This part covers:

Overview_Accounts_part_Treas

  • An introduction to what we mean by loans
  • An introduction to who can be a lender
  • An introduction to reporting loans


Overview of loans to political parties (PDF)

Situations & procedures

Managing donations to political parties

This part covers:

Cash-PT1
  • Permissibility of donations
  • Valuing donations
  • Reporting donations
  • Recording donations

Situations & procedures: Managing donations to political parties (PDF)

Situations & procedures

Permissibility checks for political parties

This part covers:

Cash-PT1
  • Who is permissible
  • How to make checks
  • What you need to record

Situations & procedures: Permissibility checks for political parties (PDF)

Situations & procedures

Reporting donations and loans - Parties with accounting units

This part covers:

Cash-PT1
  • Aggregation
  • Recording donations and loans
  • Reporting donations and loans

Situations & procedures: Reporting donations and loans - Parties with accounting units (PDF)

Factsheet

Sponsorship

This part covers:

The rules that apply to sponsorship in terms of support given to a political party, or other regulated organisation or individual to help them meet specific costs.

Factsheet: Sponsorship (PDF)

Party or campaigner