Party spending and pre-poll donations and loans: UK Parliamentary general election

Political parties contesting the election must report the details of their campaign spending to us after the election.1

Recording campaign spending

You must record all your campaign spending. You will need to send us this information in your spending return after the election. 

You must also keep invoices or receipts for any payments over £200.

All costs must include VAT, even if you can recover VAT payments.

What you need to record

For each item of spending, you should record the following information to put into your spending return:

• what the spending was for – for example, leaflets or advertising
• the name and address of the supplier
• for a payment made, the amount for notional spending
• the value – see Valuing notional spending  
• the date that you spent the money