Under section 52 of the Charities Act 2009, all registered charities are required to submit an annual report to the Charities Regulator within 10 months of their respective financial year end. Annual Reports submitted to the Charities Regulator relate to a charity’s previous financial year and include information on income, expenditure and charitable activities. In order to gain further insight into the amount of charity income generated from charitable bequests (and legacies), in their 2021 annual report, and for the first time, charities were required to specify the amount of income generated by bequests.