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Annual reporting FAQs

Please find below the top ten questions we get asked regarding annual reporting. If you click on a question you will be brought to the answer.

If you need further information, please visit the Annual reporting section of our website where you can see our full suite of annual reporting guidance.

Answers

Is there a quick guide for trustees to read on ‘how to complete an annual monitoring return?

Yes. The Commission has produced a short guidance document ARR05 How to complete the Annual Monitoring Return – 10 minute guide, which is available here.

This practical guide provides:

  • help on how to access the online annual monitoring return (AMR)
  •  tips for uploading PDFs and things to consider when uploading documents
  • useful checklists summarising the information you need to hand in order to complete and file your AMR online, depending on your charity’s income.
  • details about when you need to file your annual monitoring return with the Commission, including new rules for charities registered before May 2019
  • details about annual monitoring return reminder notifications the Commission issues and what happens after you submit your AMR.

We would encourage all trustees to read this useful guidance, as all trustees are collectively responsible for the information that is provided within the form, and the accounts and reports submitted alongside it.

The online system is giving me two options to either “Complete” or “I do not want to complete - Skip” my annual monitoring return. Which one should I choose?

As your charity was registered before May 2019 the Commission encourages it  to file voluntarily for financial years beginning before 1 April 2022, if this is a feasible option. The backfilling of accounts and reports before 2022 is not a legal requirement but is considered best practice by the regulator. This would support your charity in demonstrating it is open, transparent and accountable to the public - including it’s own supporters, funders and service users. The decision to skip should be taken by Trustees. 

What type of information should I submit with my charity's annual monitoring return?

Charities must attach PDF documents of their charity's accounts (receipts and payments or accruals format), trustee annual report and audit or independent examiners' report.

I am trying to complete my annual monitoring return online but something is going wrong…

If the examples below cannot help you, please contact the Commission by email to admin@charitycommissionni.org.uk, outlining any error message you are receiving.

 Example 1 - Can't upload files

Ensure the information you are trying to upload is in PDF format only and not larger than 20MB.

 Example 2 - I've clicked the 'submit' button and nothing happens

It could be a technical glitch with the system, save and exit the screen and log back on.

 Example 3 –  error message when I try to 'open pending annual return'

This could be because the charity's bank details have not been registered with the Commission yet. Select option 'view/amend charity details' and then 'bank/building society' and insert details of the charity's sort code, bank name, account number and account name. Save and exit the screen. You can then return to the 'open pending annual return'. 

If the charity does not have a bank account you can insert 'no details' then save and exit the screen, and return to the 'open pending annual return'.

I have tried to replace the current PDF document already submitted with a different one but it is not working.

Once you have submitted your annual monitoring return you cannot return to the form. Please e-mail the Commission at monitoring@charitycommissionnni.org.uk and provide us with the PDF document that you wish to replace and explain the reason why. Please include details of your charity's name and registration (NIC) number. The request must be from a charity trustee or the same person that submitted the annual monitoring return.

Who can be an independent examiner?

The Charities Act sets out the requirements for who may carry out an independent examination depending on the size of your charity.

  1. For charities with a gross annual income of £250,000 or less, it must, at a minimum, be an independent examination carried out by an independent person who is reasonably believed by trustees to have the requisite ability and experience to carry out a competent review.
  2. For charities with a gross annual income falling between £250,001 and £500,000, it must be, at a minimum, an independent examination by an independent examiner who is a member of one of the professional bodies listed in section 65 of the Charities Act.

For more information on who can be an independent examiner, see section 3 of the Commission’s guidance document ARR07 Guidance for independent examiners, which is available here.

I don't know/I’m not sure of my deadline date for submitting my annual monitoring return.

For Charities registered on or before May 2019:

If your charity was registered on or before May 2019 you are affected by the new Charities Act (Northern Ireland) 2022 rule. This means it is not mandatory for your charity to submit an annual monitoring return (AMR) with the Commission for financial years beginning before 1 April 2022.

The new legislation requires Charities trustees to prepare and submit their mandatory annual return, accounts and reports for their first full financial year on or after 1 April 2022 and every year after that.

If you have not already filed, you will have the option to submit a voluntary AMR or ‘skip’ the submission of an  AMR for the  years beginning before 01 April 2022.

There will be no option to ‘skip’ AMRs for financial years beginning on or after 01 April 2022. All charities must submit their annual monitoring return, trustees’ annual report, accounts and audit/independent examiner’s report within 10 months of the relevant financial year end date.

For example, a charity that has a financial year beginning 01/04/2022 and ending 31/03/2023 MUST submit their annual monitoring return by no later than 31/01/2024

The Commission will issue email reminders to let you know when your first legal requirement submission is due, so please ensure to keep your contact details accurate and up-to-date so you won’t miss any reminders.

For Charities registered after May 2019:

Charities registered after the end of May 2019 are not affected by the new rules introduced by The Charities Act (Northern Ireland) 2022’. Charity trustees have a legal requirement to prepare and submit their annual return, accounts and reports for their first financial year after registration and every year after that. All charities must submit their AMR, trustees’ annual report, accounts and audit/independent examiner’s report within 10 months of the relevant financial year end date.

For example, a charity that has a financial year beginning 01/05/2020 and ending 30/04/2021 MUST submit their annual monitoring return by no later than 28/02/2022

The Commission will issue email reminders to let you know when your first legal requirement submission is due, so please ensure to keep your contact details accurate and up-to-date so you won’t miss any reminders.

Can I change my financial year end date?

Yes. If your charity has changed its financial period, it is important you take steps to amend the details on the register of charities to show the correct financial period end date. This  will ensure the deadline on the register of charities is accurate and up-to-date.

Log onto Online services, and under the heading 'Charity services' select 'View/amend financial periods' and enter the new details to be displayed. Your change to the register  must be processed by the Commission. This may take up to five working days and until then you cannot submit your annual monitoring return.

I have received self-regulatory or regulatory guidance from the Commission – what does this mean?

Depending on the seriousness of the non-compliance issue in question, and the approach of the charity trustees, the Commission may identify that the issue can be resolved through the provision of guidance.

Self-regulatory guidance will usually be offered where the issue is a matter of best practice and the risk to the charity is limited. This is guidance that the charity is expected to implement itself.

Regulatory guidance will be given where the Commission considers there is a greater risk to the charity that requires corrective action to be taken, and we will monitor and follow up to ensure full compliance. Regulatory guidance will usually include a timeframe for implementation.

  1. I need to update my trustees details – how do I do this?

You can log on to Online services to update some of your charity’s details on the online register of charities. The details you will be able to update are:

  • charity contact details
  • email addresses for Commission use and for public display
  • financial year end
  • your charity’s website address
  • where your charity operates
  • who does your charity help
  • description of activities
  • your trustees’ details.
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