Option to file accounts and reports voluntarily coming to an end, advises regulator

For just under 2,000 charities, the end of the month marks an important date – it will be the first time in a number of years that they are legally due to file their accounts and reports with the Charity Commission for Northern Ireland.

While some of the charities may have voluntarily filed their annual accounts and reports for previous years, 31 January 2024 will be the first mandatory deadline for 1,983 charities registered prior to May 2019. There is also a further 279 charities, registered after May 2019, which have the end of January deadline. 

“The change has come in as a result of The Charities Act (Northern Ireland) 2022,” explained Rossa Keown, Head of Compliance and Enquiries at the charity regulator.

“Under the law, charities registered before the end of May 2019 must prepare and submit their annual return, accounts and reports for their first full financial year on or after 1 April 2022 and every year after that,” he continued.

“If you also count charities registered after May 2019, who are required to file for their first year following registration, that means nearly 2,300 charities should be on track to submit their documents by the end of the month – or be marked as overdue on the register.” 

Previously, charities registered before May 2019 could opt to file their accounts and reports voluntarily or ‘skip’ filing for a particular year. However, that voluntary period is now at an end and 31 January 2024 is fast approaching.

To avoid any risk of submitting annual reporting information late, charities are encouraged to prepare their reports in advance, submitting all the required information in good time. The Commission will not be able to amend a charity status once it has been flagged on the register of charities as overdue, even though the charity may have a valid reason for submitting late. 

To check your charity’s submission deadline click here. For information and support on annual reporting see the Annual reporting section of the Commission’s website.

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For more information, please contact Shirley Kernan, Charity Commission Communications Officer, via shirley.kernan@charitycommissionni.org.uk