Filing deadlines at Companies House and Charity Commission

With the March year end filing deadline looming, in this article we provide guidance for any charities at risk of missing their filing deadline.

There are many reasons why your charity may not be able to file its accounts with Companies House or the Charity Commission/OCSR on time.

What should I do if I can’t file my charity accounts on time?

If your financial statements will not be filed on time with the regulators, we would encourage you to consider and contact them in advance of your filing deadline to seek an extension or otherwise explain why the accounts will be late.

Companies House filing and deadlines

At Companies House, there is an application process which is available to all companies. You must apply before the expiry of your normal filing deadline (for example the limits are nine months after their year- end for private limited companies and six months after their year-end for PLCs). So if something has happened which is outside of your control, complete the application form at Companies House and you may successfully be able to gain an extension and avoid a filing penalty. So for example March year ends typically need to file by end of December.

Are there any penalties for late filing of accounts with charity regulators?

For the charity regulators, currently there is no filing penalty for late returns but your charity page will show on public record that your accounts were filed late. Consistent late filings can also result in inquiries and even prosecution. If you are unable to file your accounts on time you should contact your regulator beforehand to advise them of the situation and why your accounts will be late.

What is deadline for filing my charity accounts with charity regulators?

The deadline for filing your accounts with the Charity Commission in England and Wales is 10 months after the year end.  Accounts and the annual return must now be filed using My Charity Commission Account. Make sure you have an active login on the new system. So for example March year ends typically need to file by end of the following January. For charities in Scotland the regulator is OSCR and the deadline is nine months after the year end. So for example March year ends typically need to file by end of December, and you can contact them at [email protected]. For charities in NI the regulator is CCNI and their deadline is yen months after the year end.

If you need further support…

As always, if you require our assistance with your filing requirements, please do not hesitate to contact us using the form below.

This post was written by Sarah Murphy, Manager and charity sector specialist.

We always recommend that you seek advice from a suitably qualified adviser before taking any action. The information in this article only serves as a guide and no responsibility for loss occasioned by any person acting or refraining from action as a result of this material can be accepted by the authors or the firm.

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