Charity Commission annual return deadline

Charities registered in England and Wales with annual income above £10,000 must file an annual return with the Charity Commission within 10 months of the end of the financial year.

What is this filing?

The annual return reports the charity's finances, activities, and trustees. Filing requirements vary by income: full return (≥£500k income), short return (£10k–£500k), update only (<£10k). Separate filings apply for charities in Scotland (OSCR) and Northern Ireland (CCNI).

When is it due?

10 months after the financial year end. So a charity with a 31 March year end has a filing deadline of 31 January the following year.

What's the penalty for missing it?

The Charity Commission can mark a charity as 'in default' on the public register for late filing. Persistent default may trigger a formal inquiry and removal of trustees. There is no monetary late-filing penalty equivalent to Companies House for charities.

What it actually costs

There is no automatic monetary fine for a late Charity Commission annual return, but the consequences are reputational. A charity marked as 'in default' on the public register is visible to any grant-maker or donor who checks the register before making a donation or award. Multiple defaults can trigger a regulatory compliance case and require trustees to appear before the Commission. For a charity dependent on grant income, a 'default' flag can cost far more than any financial penalty.

Why this catches practices out

• Charitable companies have two overlapping annual filing obligations — Companies House accounts and the Charity Commission return — with different deadlines from the same financial year end.
• The Charity Commission online portal requires a separate login and trustee confirmation, separate from any practice management system.
• Small charities with part-time finance functions often rely on the practice to prompt them — without a monitoring system the deadline is easily missed.

How PenaltyProof helps

PenaltyProof's charity annual-return monitoring (paid plans, opt-in) uses Charity Commission API data to track the deadline per registered charity on your list.

Frequently asked questions

Which charities must file an annual return?

Charities registered in England and Wales with income above £10,000 in the financial year. Charities with income below £10,000 must still update their details online. Scottish charities report to OSCR; Northern Ireland charities to CCNI — different rules apply.

Is the Charity Commission deadline the same as the Companies House accounts deadline for charitable companies?

No. The Charity Commission deadline is 10 months after the financial year end. The Companies House annual accounts deadline is 9 months after the accounting reference date. For a charitable company limited by guarantee, both deadlines apply and are tracked separately.

Does a late annual return attract a financial penalty?

The Charity Commission does not issue an automatic monetary late-filing penalty equivalent to Companies House. However, repeated lateness results in the charity appearing as 'in default' on the public register, which can affect grant applications and public trust. Persistent default may trigger a formal inquiry.

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