Campaign spending return - referendum on independence for Scotland 2014

Transcription

1 Form RIS3B Campaign spending return - referendum on independence for Scotland 2014 You should read the related guidance before completing this form. You can also report your campaign spending online. Who this form is for: The responsible person for a registered campaigner in the referendum on independence for Scotland. You do not have to use this form, although we recommend you do so. We use the word must in this guidance to clarify where there is a legal requirement to provide information, whether you use the form or not. Explanatory notes Section 1 Details of registered campaigner Please provide your contact details. If you represent an organisation, this should be the organisation s official address such as a registered office or registered headquarters. You should also provide your PEF online registration number (if you have one). This begins with the pre-fix PerPar and is provided to you on registration or alternatively available from the register of campaigners here. Referendum Spending Please tell us your spending limit and how much you spent campaigning at the referendum. If you were authorised to incur This return is due by: Spending 250,000 or less 18 December 2014 Spending over 250, March 2015 We will publish details of the campaign spending returns after the date of the poll Related guidance: Overview of referendum spending Overview of donations for referendum campaigners Overview of loans for referendum campaigners Permissibility for referendum campaigners

2 2 spending on behalf of a designated lead campaigner then you should tell us how much you were authorised to spend. Section 2 Declarations Political parties If your organisation is a registered party (other than a minor party) you should complete the declaration in section 2a only. You do not need to complete sections 7 or 8, because you must report any donations or loans made to your campaign in your usual quarterly reports. Other organisations and individuals If you are completing this return for another type of organisation, including a minor political party, or you are an individual, complete both the declarations in section 2a and section 2b. You must also complete sections 7 and 8 on the donations and loans made to your campaign. Section 3 Audited return Please tell us if your return has been audited. You must have your return audited if you have spent more than 250,000 on your campaign. You also need to send a completed auditor s report with the audited return. Political parties must use the quarterly reporting process to report any donations or loans made to this campaign. See: Managing donations to political parties Overview of loans to political parties An Excel version of the form is available here Sections 4 and 5 details of spending You must include details of all your spending, whether incurred on your own campaign or on a joint campaign under the working together rules or both. We have recommended that you split your reporting of spending between these different types of campaign. But however your spending is reported, you must provide the following details: All the payments that have been made in respect of referendum expenses incurred by or on behalf of the campaigner during the referendum period. All notional expenditure incurred. All unpaid claims of which you are aware, regarding which an application has been made, or is about to be made, to Need help? Just call us. Scotland:

3 3 the Commission under paragraph 14 of Schedule 4 to the Scottish Independence Referendum Act All disputed claims. In addition, the return must be accompanied by all invoices or receipts relating to all these payments. Section 4 Summary of spending on your own campaign Please complete this section if you incurred referendum spending on your own campaign. Please complete worksheet 1 (coloured red). You should provide us with the details of the payments you have made, including notional expenditure on your own campaign. The worksheets should be included as part of the spending return. There are also separate worksheets for the additional information needed for unpaid expenses and disputed claims. When you have totalled up the amounts for each category please enter it into the summary of your spending in Box A on page 5. Please check the information you are providing and your calculations carefully. For more information on reporting spending see: Overview of referendum spending Payments made For every item of spending, we recommend you give the following details: The item number. The first payment reported should be '1' and then items should be numbered consecutively. Item numbers need to be unique because they are used to cross-reference with other sections of the form and the supporting invoices/receipts. Indicate if an invoice or receipt has been submitted. Invoices or receipts are required for all items over 200 except notional expenditure. The item or service used. The name and address of the supplier where this is not on an invoice or receipt submitted with the return. The date the invoice was paid. The value of the item. The amount paid, if this is different from the value of the item. Need help? Just call us. Scotland:

4 4 Indicate whether the item is either a disputed claim or an unpaid claim. Please provide the additional information requested on items that are disputed or unpaid. Please remember to indicate when you are entering a nil payment. Unpaid claims Use the unpaid claims worksheet to give more detail about claims that remain unpaid on the day you submit the form. Please use the same item number to cross reference the two entries on the different worksheets. You should include the details of when you applied to us, or will apply, to make a late payment. Disputed claims Use the disputed claims worksheet to give more detail about any claims that are disputed. Please use the same item number to cross reference the two entries on the different worksheets. Section 5 Spending on a joint campaign Please complete sections 5a and 5b if you incurred referendum spending as part of a joint campaign. For example, you may have worked together with another campaigner on a joint advertising campaign. Section 5a: summary of your spending on the joint campaign A designated lead organisation does not complete this section. If you are a designated lead organisation then please insert zero in box B on page 6. Please complete worksheet 2 (coloured blue). You should provide us with the details of the payments you have made, including notional expenditure on your spending on the joint campaign. The worksheets should be included as part of the spending return. There are also separate worksheets for the additional information for unpaid expenses and disputed claims. When you have totalled up the amounts for each category please enter it into the summary of your joint spending on the joint campaign in Box B on page 6. Only attach invoices and receipts that relate to your spending on the joint campaign. Need help? Just call us. Scotland:

5 5 Please check the information you are providing and your calculations carefully. Payments made For every item of spending, we recommend you give the following details: The item number. The first payment reported should be '1' and then items should be numbered consecutively. Item numbers need to be unique because they are used to cross-reference with other sections of the form and the supporting invoices/receipts. Indicate if an invoice or receipt has been submitted. Invoices or receipts are required for all items over 200 except notional expenditure. The item or service used. The name and address of the supplier where this is not on an invoice or receipt submitted with the return. The date the invoice was paid. The value of the item. The amount paid, if this is different from the value of the item. Indicate whether the item is either a disputed claim or an unpaid claim. You will need to provide additional information on items that are disputed or unpaid. Please remember to indicate when you are entering a nil payment. Unpaid claims Use the unpaid claims worksheet to give more detail about claims that remain unpaid on the day you submit the form. Please use the same item number to cross reference the two entries on the different worksheets. You should include the details of when you applied to us, or will apply, to make a late payment. Disputed claims Use the disputed claims worksheet to give more detail about any claims that are disputed. Please use the same item number to cross reference the two entries on the different worksheets. Need help? Just call us. Scotland:

6 6 Section 5b: Summary of spending by other campaigner(s) on the joint campaign You should provide details of the other campaigner(s) you worked with on the joint campaign. For designated lead campaigners this should include all the campaigners you authorised to incur spending on your behalf. Please provide the other campaigner(s) registered name and PEF online reference number (if they have one). This begins with the pre-fix PerPar and is available from the register of campaigners here. You should also tell us how much the campaigner(s) spent on the joint campaign, to the extent that you know this. If you worked with more than 4 campaigners on the joint campaign then please complete a continuation sheet which is available here. Please total the amounts spent by the other campaigner(s) and enter it into Box C on page 7. If you worked on multiple joint campaigns then please call us for further advice on how to record and report this spending. For more information on reporting spending on the joint campaign see: Overview of referendum spending Section 5c: Total spending on the campaign Please tell us how much you spent campaigning at the referendum on independence for Scotland. For registered campaigners, this will be the sum of boxes A + B + C in Box D on page 8. For a designated lead organisation, this will be the sum of boxes A + C in Box D on page 8. Section 6 Authorised spending on behalf of a designated lead campaigner You should complete section 6 if you were authorised to incur referendum spending on behalf of a designated lead campaigner. Please complete worksheet 3 (coloured green). You should provide us with the details of the payments you have made, including notional expenditure on behalf of a designated lead campaigner. The worksheets should be included as part of the spending return. There are also separate worksheets for the additional information needed for unpaid expenses and disputed claims. For more information on reporting spending on behalf of a designated lead organisation see: Overview of referendum spending Need help? Just call us. Scotland:

7 7 When you have totalled up the amounts for each category please enter it into the summary of spending in Box E on page 9. Please check the information you are providing and your calculations carefully. Payments made For every item of spending, we recommend you give the following details: The item number. The first payment reported should be '1' and then items should be numbered consecutively. Item numbers need to be unique because they are used to cross-reference with other sections of the form and the supporting invoices/receipts. Indicate if an invoice or receipt has been submitted. Invoices or receipts are required for all items over 200 except notional expenditure. The item or service used. The name and address of the supplier where this is not on an invoice or receipt submitted with the return. The date the invoice was paid. The value of the item. The amount paid, if this is different from the value of the item. Indicate whether the item is either a disputed claim or an unpaid claim. You will need to provide additional information on items that are disputed or unpaid. Please remember to indicate when you are entering a nil payment. Unpaid claims Use the unpaid claims worksheet to give more detail about claims that remain unpaid on the day you submit the form. Please use the same item number to cross reference the two entries on the different worksheets. You should include the details of when you applied to us, or will apply, to make a late payment. Disputed claims Use the disputed claims worksheet to give more detail about any claims that are disputed. Please use the same item number to cross reference the two entries on the different worksheets. Need help? Just call us. Scotland:

8 8 Section 7 Donations to your campaign You should not complete this section if your organisation is a registered political party (unless a minor party) see section 2 The responsible person must include in the spending return a statement giving details of all donations worth more than 7,500 accepted by the campaigner, as set out below. In addition, the responsible person must report the total value of donations accepted by the campaign that were worth more than 500 and less than or equal to 7,500. You do not need to tell us any more information about these donations. Use the donations worksheets (coloured orange) to report all donations worth more than 7,500. This includes: permissible donations over 7,500, and permissible donations from the same source that add up to more than 7,500 We recommend you should include details of all donations over 7,500 the campaigner accepted after Royal Assent on 18 December 2013 and before the campaigner was registered, and a statement of the total value of donations accepted during this time that were worth more than 500 and less than or equal to 7,500. For each donation accepted over 7,500 by the campaigner please provide the following details: the full name of the donor if a registered company please include the company registration number the address, or registered address, of the donor the date you accepted the donation the amount (for a cash donation) or nature and value (for a non-cash donation) If the donation came from a trust, please contact us for more information on what you need to tell us. Impermissible and unidentifiable donations Use the impermissible donations worksheet to tell us about any donations you were unable to accept. For each impermissible donation received by or on behalf of registered campaigner, please provide the following details: The name and address of the donor. The amount of the donation or its nature and its value. The manner in which the donation was made. The date you received the donation. For more information see: Overview of donations for referendum campaigners Situations and procedures Pre-poll reporting for referendum campaigners Permissibility for referendum campaigners For more information see: Situations and procedures Pre-poll reporting for referendum campaigners Need help? Just call us. Scotland:

9 9 The date when, and the manner in which, you dealt with the donation (such as by returning it). For each unidentifiable donation received by or on behalf of registered campaigner, please provide the following details: The amount of the donation or its nature and its value. The manner in which the donation was made. The date you received the donation. The date when, and the manner in which, you dealt with the donation. Section 8 Loans to your campaign You should not complete this section if your organisation is a registered political party (unless a minor party) see section 2. Loans, credit facilities and securities and guarantees The responsible person must report any loans of over 7,500 the campaigner has taken out to support its campaign spending. We recommend that you record the total value of any loans worth more than 500 that you are not reporting on the worksheets. Please note that you must value credit facilities as the maximum amount that may be borrowed not the amount you have borrowed. Use the loans worksheets coloured purple to identify all loans of more than 7,500. This includes: loans entered into over 7,500, and loans which when added to other loans or donations from the same source add up to more than 7,500 We recommend you should include details of all loans over 7,500 the campaigner entered into after Royal Assent on 18 December 2013 and before the campaigner was registered, and a statement of the total value of loans entered into during this time that were worth more than 500 and less than or equal to 7,500. We have provided separate worksheets for loans of money, credit facilities (including overdrafts), and any guarantees or securities given. For more information see: Situations and procedures Pre-poll reporting for referendum campaigners Need help? Just call us. Scotland:

10 10 For each loan or credit facility, you must set out in the report: The nature of the transaction whether it is a loan or credit facility The full name and address of the lender If the lender is a company, their registered company number. The value of the loan. The date the loan was entered into. The date the loan is due to be repaid or a statement that it is indefinite or otherwise how the date will be determined under the agreement. The rate of interest or how the rate will be determined under the agreement, or a statement that no interest is payable Whether the agreement contains a provision that enables outstanding interest to be added to sum owed Whether or not any security has been given for the loan. For securities and guarantees you must set out in the report: The nature of the transaction what type of arrangement it is and by which the form of security is given The name and address of the guarantor The date the guarantee or security was given The amount the guarantor would be liable for in the event of a default Details of any consideration given in return, or a statement that no consideration was given If the security includes rights over property, the nature of that property Details of the transaction - this may include: i. a description of the main features of the transaction ii. the nature of the transaction what type of arrangement it is and by which form of security is given ii. details of any consideration given in return, or a statement that no consideration was given iv. if security includes rights over a property, the nature of that property. Void transactions For loans entered into with impermissible or unidentifiable lenders, you must record: The same details as for a permissible loan (to the extent recordable). Need help? Just call us. Scotland:

11 11 Details of how you dealt with the transaction. For example, how you repaid the loan and on what date. Reporting any changes made to loan agreements If any changes have been made to the details above of the loans you have entered into you must tell us about these changes. Please use the reference number assigned to the original statement about the loan, credit facility or guarantee to crossreference the additional information about the changes made to the transaction since it was entered into. In addition, you must also record the date any transaction came to an end, and in the case of a loan, how it came to an end (whether the debt was repaid or released). Completing and sending the form to us The responsible person should complete this form and return it to us. You may be liable for a penalty if you don t submit your reports on time. Return the form by post, fax or to: Party and Election Finance Lothian Chambers George IV Bridge Edinburgh EH1 1RN Tel: Fax: scotreferendum@electoralcommission.org.uk Web: Need help? Just call us. Scotland:

12 Form RIS3B campaign spending return Referendum on independence for Scotland held on 18 September 2014 Section 1: Details of registered campaigner Name Address Town Phone address Your spending limit Your total spending (from Box A or D) PEF online ref Postcode PerPar [ ] Total authorised spending on behalf of a designated lead campaigner (from Box E)

13 Section 2: Declarations Please tick the relevant box and complete the appropriate declarations in sections 2a and 2b I am: a registered political party (except minor parties) another organisation Complete the declaration in Section 2a only Complete the declarations in both Sections 2a and 2b Section 2a: Responsible person declaration as to referendum expenses I declare that I am the responsible person for the permitted participant and that I have examined the information in this return and that, to the best of my knowledge and belief, it is a complete and correct return as required by law, and that all expenses shown in it as paid have been paid by me, or by a person authorised by me under part 3, schedule 4 to the Scottish Independence Referendum Act Signed Printed name Date

14 Section 2b: Responsible person declaration as to permissible and impermissible donations and loans I declare that I am the responsible person for the permitted participant and that to the best of my knowledge and belief: All relevant donations recorded in this return as having been accepted are either: From permissible donors, or; From impermissible donors, and have been dealt with in accordance with paragraph 34 (3) of schedule 4 of the Scottish Independence Referendum Act 2013 No regulated transaction has been made void as a result of it being entered into with an unauthorised participant No regulated transaction has been made void as a result of an authorised participant becoming unauthorised Any void regulated transactions have been repaid by me in accordance with paragraph 46(3)(a) of the Scottish Independence Referendum Act 2013 Signed Printed name Date

15 Section 3: Audited return Please complete this section if you have incurred referendum spending over 250,000 This return has been Yes Please fill in the details below. audited Name of auditor Address Town Postcode If your return has been audited please remember to send a completed auditor's report to us with the audited return.

16 Section 4: Summary of spending on your own campaign Please complete this section if you incurred referendum spending on your own campaign. Please summarise your referendum spending and complete worksheet 1 Category of spending pp WORKSHEET 1 (red tabs) Please use the statement of payments made, unpaid claims Payments made and disputed claims worksheet to provide details of the individual payments you have made on your own Notional expendure incurred campaign Unpaid claims Disputed claims Total spending Box A If you incurred referendum spending before you registered as a campaigner you may tell us the total amount spent. You do not need to provide a breakdown of these expenses.

17 Section 5: Spending on a joint campaign Section 5A: Summary of your spending on the joint campaign Please complete this section if you incurred referendum spending as part of a joint campaign. Please also complete section 5b and provide details of the campaigner(s) you worked with and the total amount(s) they spent on the joint campaign Please summarise your referendum spending on the joint campaign and complete worksheet 2 Category of spending Payments made Notional expendure incurred Unpaid claims Disputed claims pp WORKSHEET 2 (blue tabs) Please use the statement of payments made, unpaid claims and disputed claims worksheet to provide details of the individual payments you have made on your joint campaign Total spending Box B If you incurred referendum spending before you registered as a campaigner you may tell us the total amount spent. You do not need to provide a breakdown of these expenses.

18 Section 5b: Summary of spending by other campaigner(s) on the joint campaign Please provide details of the campaigner(s) you worked with on the joint campaign and their total spending. 1) Other campaigner's name PEF online reference number PerPar [ ] Other campaigner's total spending 2) Other campaigner's name PEF online reference number Other campaigner's total spending 3) Other campaigner's name PEF online reference number Other campaigner's total spending 4) Other campaigner's name PEF online reference number Other campaigner's total spending PerPar [ ] PerPar [ ] PerPar [ ] Use continuation sheet for additional campaigners Total spending by other joint campaigner(s) Box C

19 Section 5c: Total spending on the campaign Total spending on your own campaign (section 4) Box A Total spending on your joint campaign (section 5a) Box B This box is zero for designated lead campaigners Total spending by other campaigner(s) on joint campaign (section 5b) Box C Your total spending Box A + B + C Box D

20 Section 6: Authorised spending on behalf of a designated lead campaigner Please complete this section if you were authorised to incur referendum spending on behalf of a designated lead campaigner Please summarise your authorised referendum spending by a designated lead campaigner and complete worksheet 3 Category of spending pp Payments made Notional expendure incurred Unpaid claims WORKSHEET 3 - (green tabs) Please use the statement of payments made, unpaid claims and disputed claims worksheet to provide details of the individual payments you were authorised to spend on behalf of a designated lead campaigner Disputed claims Total spending Box E If you were authorised to incur referendum spending on behalf of a designated lead campaigner before you registered as a campaigner you may tell us the total amount spent. You do not need to provide a breakdown of these expenses.

21 Section 7: Donations If you are a registered party (except minor parties) you do not need to complete this section - see explanatory notes Please tell us about the donations made to your campaign (orange tabs) Total value of donations worth more than 500 and less than 7,500 not recorded in the statement of donations Total value of donations accepted over 7,500 Total value of impermissible donations rejected Please use the worksheets to provide: a donation statement for every donation worth more than 7,500 an impermissible donation statement for every rejected donation

22 Section 8: Loans (Regulated transactions, credit facilities, guarantees and securities) If you are a registered party (except minor parties) you do not need to complete this section - see explanatory notes. Please tell us about any loans, credit facilites or guarantees and securites used to fund your campaign (purple tabs) Total value of regulated transactions worth more than 500 not recorded in separate statements for recordable loans, credit facilities or guarantees and securities Tick the boxes to indicate the types regulated transactions you are reporting. You should complete a loans statement for each reportable transaction on the appropriate worksheet: loans securities and guarantees credit facilties void transactions

23 Payments made Item Receipt/ Item/ Name and address of supplier Date paid Value Amount Notional Disputed no invoice service (unless on invoice/ receipt) paid value /unpaid Sub-totals

24 Payments made (continued) Item Receipt/ Item/ Name and address of supplier Date paid Value Amount Notional Disputed no invoice service (unless on invoice/ receipt) paid value /unpaid Sub-totals

25 Unpaid Claims Category Item No Item/ Service Amount Details Date of application TOTAL

26 Disputed Claims Category Item No Item/ Service Amount Nature of dispute Action TOTAL

27 Payments made Item Receipt/ Item/ Name and address of supplier Date paid Value Amount Notional Disputed no invoice service (unless on invoice/ receipt) paid value /unpaid Sub-totals

28 Payments made (continued) Item Receipt/ Item/ Name and address of supplier Date paid Value Amount Notional Disputed no invoice service (unless on invoice/ receipt) paid value /unpaid Sub-totals

29 Unpaid Claims Category Item No Item/ Service Amount Details Date of application TOTAL

30 Disputed Claims Category Item No Item/ Service Amount Nature of dispute Action TOTAL

31 Payments made Item Receipt/ Item/ Name and address of supplier Date paid Value Amount Notional Disputed no invoice service (unless on invoice/ receipt) paid value /unpaid Sub-totals

32 Payments made (continued) Item Receipt/ Item/ Name and address of supplier Date paid Value Amount Notional Disputed no invoice service (unless on invoice/ receipt) paid value /unpaid Sub-totals

33 Unpaid Claims Category Item No Item/ Service Amount Details Date of application TOTAL

34 Disputed Claims Category Item No Item/ Service Amount Nature of dispute Action TOTAL

35 Donations Donor name Address Status and Received Accepted Value Nature Company No TOTAL

36 Impermissible donations Donor name Address Received Value Nature Date and manner dealt with TOTAL

37 Loans Reference Lender Address Status and Date Value Interest Security No Company No Entered into Repayable Rate given TOTAL

38 Loans entered into Reference No Does the agreement contain a provision allowing interest to be added to the sum

39 Credit facilities Reference Lender Address Status and Date End date Value Interest Security No Company No started of facility Rate given TOTAL

40 Credit facilities entered into Reference No Does the agreement contain a provision allowing interest to be added to the sum

41 Securities and guarantees Reference Guarantor Address Status and Date Value Details of No Company No Entered into transaction TOTAL

42 Void regulated transactions Lender Address Date entered Value Interest Date and manner dealt with into Rate TOTAL

43 Void regulated transactions Lender Other details of the transaction

44 Changes to regulated transactions Please tell us about any changes you have made to regulated transactions - use the reference number you assigned to cross-reference this information to the original transaction.