Charity trustees are reminded that if a charity’s financial year ended on 31 December 2022, the deadline is approaching to complete and submit an annual report form to the Charities Regulator.

All charities are required by law to submit an annual report on their finances and activities within 10 months of the end of their financial year.

For the many charities with accounting periods running from January to December, the deadline is 31 October every year, Charities Regulator Helen Martin (pictured) has said.

Annual reports are submitted through a charity's online Charities Regulator account. A simple step-by-step guide and 'How to' video goes through each stage of the process. 

Charities are also required to confirm their compliance with the Charities Governance Code when submitting their annual reports. However, if a charity is not fully compliant or has yet to finish its compliance process, it can still file its annual report.

Charities can simply confirm the current status of their charity's compliance with the Charities Governance Code at the time of filing the annual report and amend it later to reflect further progress. 

Offence

It is an offence under the Charities Act 2009 to submit an annual report late.

Yet, over 40% of charities failed to file their annual report on time in 2022.

The Charities Regulator is working on a compliance and enforcement code for non-compliant charities.

Charities or charity trustees who wish to check if they are up to date with their Annual Report filing obligations can do so by checking their charity’s information on the public Register of Charities.