Reminder letter to be issued: annual reporting by registered charities

Over 41,000 charity trustees will soon be receiving a letter from the Commission, reminding them of their legal duty to submit their charity's accounts and reports each year, starting with the first full financial year beginning on or after 1 April 2022.

In recent years, some charities have not been under a legal duty to submit accounts and reports to the Commission each year. However, this has now changed with all charities once again legally required to report annually to the Commission – which is what the letter will be detailing.  For further information on the financial years to which annual reporting applies for your charity, please click here.

The Commission would also highlight that those charities have the option to backfill accounts and reports for years which they may not have had to submit reports, if this is a feasible option for them. The backfilling of accounts and reports is not a legal requirement but is considered to be best practice by the regulator, and would support the charity in demonstrating it is open, transparent and accountable to the public, including the charity’s own supporters, funders and service users.

Further information on this backfilling option, along with guidance on how to voluntarily submit information for applicable years, is available in the guidance here.