Guidance for Candidates and Agents at local government elections in England

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Completing your return

The election agent of each candidate contesting the election must report the details of their spending and donations to the Returning Officer after the election.1 The spending and donations report is known as a ‘return’.

You must still submit a spending and donations return even if you haven’t spent any money or received any donations.2 This is called a ‘nil return’.

The agent must complete the return, which should include the following for each item of spending:

  • what the spending was for – for example, leaflets or advertising
  • the name and address of the supplier
  • the amount or value
  • details of when it was incurred and paid
  • details of any invoices not received or payments not made by the deadline
  • details of any notional spending, and a declaration of its value3
  • invoices or receipts for any payment of £20 or over4
  • details of any personal expenses5

The return must also include details of all donations over £50 and any authorised local campaigning spending.6 There is more information on the details that you need to report in Candidate spending and Candidate donations.

Both the agent and the candidate must submit declarations to the Returning Officer confirming that the return is complete and correct to the best of their knowledge and belief.7 There are separate declaration forms for this. If the candidate is acting as their own agent, they only need to complete the candidate declaration.

It is a criminal offence to make a false declaration knowingly.8

Forms you will need

If you have spent money or received donations during the campaign, you should use this spending return form and declarations to report your spending to the Returning Officer:
 

If you have not spent any money or received any donations during the campaign, the law does still require a return and declaration to be submitted. We have produced a nil return for you to use alongside the declarations:
 

You can find the contact details for your Returning Officer via the elections office using our postcode lookup.

Diweddarwyd ddiwethaf: 11 Tachwedd 2026