The Electoral Commission

The independent body which oversees elections and regulates political finance in the UK

Section menu

Guidance on reporting donations and loans

There are rules on which donations political parties in Great Britain and Northern Ireland can accept and how they must be recorded and reported. This page contains guidance on how to comply with the rules if you are a political party in Great Britain, and all the forms you need for reporting. There is specific guidance for Northern Ireland political parties. 

You can also find user guides for managing your party using our online database, PEF Online, at the bottom of this page.


Being a party treasurer

This part covers:

  • An introduction to your responsibilities
  • Maintaining your party’s details
  • Donations and loans responsibilities
  • Annual Accounting responsibilities
  • Campaign spending responsibilities

Introduction to being a party treasurer (PDF)

Situations & procedures

Permissibility checks for political parties

This part covers:

  • Who is permissible
  • How to make checks
  • What you need to record

Situations & procedures: Permissibility checks for political parties (PDF)

Situations & procedures

Reporting donations and loans - Parties with accounting units

This part covers:

  • Aggregation
  • Recording donations and loans
  • Reporting donations and loans

Situations & procedures: Reporting donations and loans - Parties with accounting units (PDF)



This part covers:

The rules that apply to sponsorship in terms of support given to a political party, or other regulated organisation or individual to help them meet specific costs.

Factsheet: Sponsorship (PDF)

Party or campaigner