Before you complete and submit your spending and donations return, you should make sure that you have carried out permissibility checks on all donations over £50.
In your return, you must individually record all donations you have accepted above £50 and all impermissible donations you have returned.
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
Crowdfunding platforms may charge fees for donation transactions, transfers of funds, and for using their platform. These fees count as an election expense, and you must report them in your return under the accommodation and administrative costs category.
These fees may be a percentage of the donations you receive. You must report the full value of donations received10
and report the fees separately as election spending. It is acceptable for these fees to be aggregated and reported as one line of spending in your return.
After the election
You will need to report these details in your return. You can find more information about the return, and when you need to submit it, in Completing your return.
If you are unsure about which reporting requirements apply, you can contact us for advice.