SORP tier checker

Charity SORP tier checker — free CharityIQ tool. This checker shows which accounting basis and Charities SORP tier apply to your charity, based on your income and structure — so you know what your…

This checker shows which accounting basis and Charities SORP tier apply to your charity, based on your income and structure — so you know what your accounts and Trustees’ Annual Report must include. SORP 2026 applies to accounting periods beginning on or after 1 January 2026.

How to use it

  1. Enter your gross annual income.
  2. Select your structure (charitable company/CIO, or unincorporated/trust).
  3. Enter your year-end, so the tool applies the right receipts-and-payments threshold.
  4. Read your accounts basis and SORP tier.

The method and its sources

  • Accounts basis: non-company charities under £250,000 income may use receipts-and-payments accounts (rising to £500,000 for periods ending on or after 30 September 2026); at or above that, accruals accounts under SORP. Charitable companies must always prepare accruals accounts under SORP; CIOs and other non-company charities may use receipts-and-payments accounts below the threshold.
  • SORP 2026 tiers: Tier 1 up to £500,000; Tier 2 £500,000 to £15 million; Tier 3 over £15 million.
  • Effective date: SORP 2026 applies to accounting periods beginning on or after 1 January 2026.

Sources: Charities SORP (charitysorp.org); gov.uk “Changes to charity accounting and reporting”. Verified 10 July 2026.

How to read your result

This is guidance, not advice. The tier sets the minimum content for your accounts and report; your accountant or examiner can confirm the detail. Watch year-ends around 30 September 2026, when the receipts-and-payments threshold changes, and remember charitable companies always prepare accruals accounts regardless of income.

CharityIQ can flag your SORP tier and what your report must cover, grounded in your income and structure — with a person confirming.