Guidance on reporting donations and loans in Great Britain

How to comply with the rules if you are a political party in Great Britain

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

Donations to political parties

This part covers:

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

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
Situations & procedures

Managing donations to political parties

This part covers:

  • Permissibility of donations
  • Valuing donations
  • Reporting donations
  • Recording donations
Situations & procedures

Reporting donations and loans - Parties with accounting units

This part covers:

  • Aggregation
  • Recording donations and loans
  • Reporting donations and loans
Expert paper

Valuing auction prizes

This part covers:

  • The basics and the guiding principle
  • Valuing auction prizes in practice



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.




This part covers:

The application of the rules on donations and permissibility to crowdfunding.

User guides

Managing your party online

This part covers:

User guides to help you manage your party on our online database, PEF Online.

Manage your party online