Guidance for Candidates and Agents at local government elections in England

What records do you need to keep?

Donations you have accepted

If you accept a donation over £50, you must record:

  • the required details for the type of donor (please see the relevant donor type page)1
  • the amount (for a monetary donation) or nature and the value of the donation (for a non-monetary donation)2
  • the date on which you received the donation
  • the date on which the donation was accepted3

Donations you have returned

If you receive a donation from an impermissible source, you must record these details:

  • the amount (for a monetary donation) or nature and value of the donation (for a non-monetary donation)4
  • the name and address of the donor (unless the donation was given anonymously)5
  • if the donation was given anonymously, details of how the donation was made6
  • the date you received the donation7
  • the date you returned the donation8
  • the action you took to return the donation (for example, the person or institution you returned it to)9

After the election

You will need to report these details in your spending and donations return. You can find more information about the return, and when you need to submit it, in Completing your return.

Last updated: 7 December 2023