What Tier Is Your Charity? SORP 2026 Tier Checker
Free SORP 2026 tier checker — enter your charity's gross annual income to find your tier, what you must report, and your first SORP 2026 filing deadline.
Free tool · CharityIQ
What tier is your charity under SORP 2026?
SORP 2026 reports your charity in one of three tiers, set by gross annual income. Enter yours to see your tier, what you must report, and your first SORP 2026 filing deadline.
What you must report
New for all tiers under SORP 2026
- Impact narrative — describe the difference made, not just activities
- Plans for the future — now mandatory at every tier
- Volunteer contribution — disclose roles, hours and value where reasonably calculable
- Reserves figure must reconcile to the accounts, with differences explained
Knowing your tier is step one. Drafting the new impact, reserves and future-plans narrative is step two.
See how CharityIQ drafts your SORP 2026 report →How SORP 2026 tiers work
| Tier | Gross income | Reporting |
|---|---|---|
| Tier 1 | Under £500,000 | Proportionate — simplest disclosures, no mandatory cash flow statement |
| Tier 2 | £500,000 – £15m | Expanded analysis by activity and reserves; no mandatory cash flow statement |
| Tier 3 | Over £15m | Full regime — mandatory cash flow statement and ESG/sustainability narrative |
When does SORP 2026 first apply to my charity?
SORP 2026 applies to accounting periods that start on or after 1 January 2026. A 31 December year-end is affected first (year ending 31 Dec 2026); a 31 March year-end first reports under SORP 2026 for the year ending 31 March 2027. Enter your year-end above for your exact dates.
Is Tier set by income or by audit status?
By gross annual income. Tier 1 is under £500,000, Tier 2 is £500,000–£15m, Tier 3 is over £15m. Audit requirements are separate and may still apply within a tier.
Do small charities still need accruals accounts?
The threshold for SORP-compliant accruals accounts doubled from £250,000 to £500,000. Many charities under £500,000 income (that are not charitable companies) may be eligible to prepare simpler receipts-and-payments accounts — confirm with your accountant.
This free tool gives general guidance based on gross annual income and is not accounting or legal advice. Tier thresholds and rules are summarised from the published SORP 2026 framework; confirm your treatment with a SORP-aware accountant. Full explainer: SORP 2026 trustee guide. Sources: gov.uk, ICAEW.