The Electoral Commission

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

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Guidance on reporting donations and loans – Northern Ireland

There are rules on which donations and loans 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 Northern Ireland, and all the forms you need for reporting.

The Transparency of Donations and Loans etc. (Northern Ireland Political Parties) Order 2018 was made on 7 March 2018.

It changes the rules on the confidentiality of donations and loans to Northern Ireland political parties and regulated donees (members of registered political parties, members associations, and holders of relevant elective office such as MPs, MEPs, MLAs and councillors).

Find out more on the changes to the law in our factsheet (PDF)

Our guidance has been updated, and we will be publishing revised versions of the donations returns and loans reports forms to reflect the changes to the legislation.


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)


Donations to political parties

This part covers:

Overview of party names, descriptions and emblems

  • An overview of accepting donations
  • An overview of recording donations
  • An overview of reporting donations

Overview of donations to political parties (PDF)


Loans to political parties

This part covers:


  • An introduction to what we mean by loans
  • An introduction to who can be a lender
  • An introduction to reporting loans

Overview of loans to political parties (PDF)

Situations & procedures

Managing donations to political parties

This part covers:

  • Permissibility of donations
  • Valuing donations
  • Reporting donations
  • Recording donations

Situations & procedures: Managing donations to political parties (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)



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