What must you record when you accept a donation?

If you accept a donation over £500, you must record these details:

  • the required details of the source (please see Who can you accept donations and loans from? for guidance on the details you must record for each type of source)
  • the section of the party that has accepted the donation (central party or an accounting unit)
  • the amount of the donation, if money, or the nature and the value of the donation if non-money
  • the date on which the donation was received
  • the date on which the donation was accepted
Last updated: 31 March 2022