When Is The Charity Commission Filing Deadline?

When is the Charity Commission filing deadline?

The deadline for filing your annual return depends on your charity’s financial year-end. In all cases, the filing deadline is 10 calendar months after the end of the financial year.

For example:
If your charity’s financial year ends on 31 March, you must submit your annual return and accounts by 31 January of the following year.

Which charities need to submit a Charity Commission filing?

Any organisation registered with the Charity Commission in England and Wales is required to submit an annual return, regardless of the sector it operates in.

The information you must provide depends on your charity’s annual income:

• Under £10,000
  You only need to report your income and spending.
  
  
• £10,000 to £25,000
  You must report your income and spending and answer questions about your charity’s activities, trustees, and governance.
  
  
• Over £25,000
  You must complete the annual return, answer charity questions, and submit your accounts and supporting documents. Your accounts must also be independently examined or audited, depending on income and structure.
  
  
• Over £1 million
  In addition to the above, your charity will normally be subject to a full statutory audit each year.

Are there penalties for missing the Charity Commission filing deadline?

The Charity Commission does not issue automatic financial penalties for late filing. However:

• A late return is recorded on the charity’s public register
  
  
• Repeated late filing may result in the charity being marked as persistently late
  
  
• Persistent non-compliance can lead to regulatory action, including official warnings to trustees
  
  

Trustees remain legally responsible for ensuring filings are accurate and submitted on time.

Can you apply for a filing extension?

During the COVID-19 pandemic, the Charity Commission allowed many charities to request filing extensions in recognition of the exceptional challenges they faced. These arrangements were temporary and are no longer routinely available.

Charities are now expected to meet their normal filing deadlines. There is no standard three-month extension and no ongoing COVID-related extension process.

If a charity is experiencing serious difficulties that may prevent it from filing on time, trustees should contact the Charity Commission as early as possible for guidance. Any flexibility is considered on a case-by-case basis and extensions are not guaranteed.

Find out more about how we support charitable organisations with accounting software designed to meet the ongoing challenges of charity accounting.

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