Guidance for Candidates and Agents at local government elections in England

The spending and donations report is known as a ‘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 unpaid or disputed amounts
• details of any notional spending, and a declaration of its value1
• invoices or receipts for any payment of £20 or over2
• details of any personal expenses3

The return must also include details of all donations over £50 and any authorised local campaigning spending.4   There is more information on the details that you need to report in Candidate spending and Candidate donations.

The candidate and agent must also sign a declaration that the return is complete and correct to the best of their knowledge and belief.5   It is your responsibility to fully and accurately report candidate spending.

It is a criminal offence to make a false declaration knowingly.6

Forms you will need: