Guidance on reporting donations and loans – Northern Ireland

Rules on receiving donations

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).

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

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


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.


Expert paper

Valuing auction prizes

This part covers:

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