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:

Beta versions of new spending return

We are testing some changes to the candidate spending return, based on our analysis of common issues with candidate returns submitted at the last election, and feedback we’ve received from candidates, agents and parties. We want to ensure it is as user friendly and clear as possible.  

The main issue we identified is the reporting of notional spending. The new form aims to simplify and improve this by giving notional spending its own worksheet. We have also tried to automate the Excel form as much as we can – for example, to calculate your spending limit, and the various subtotals on the main form.  

Beta versions of the new candidate returns are now available for agents to use at the local elections in England this May. They are available alongside the existing form, so that agents can use either version to submit their return.  

We have also produced a nil return, to make reporting easier for candidates who have not incurred any spending or received any donations:

If you use these forms, we are keen to hear from you about how it worked and whether there are any other areas for improvement. Please send any feedback to [email protected].