Charity clients bring a set of deadlines that sit outside the usual HMRC and Companies House cycle. For registered charities in England and Wales, the key one is the Charity Commission annual return, due 10 months after the end of the charity’s financial year.
What must be filed
What a charity files depends on its income for the year:
| Charity income | What to file with the Charity Commission |
|---|---|
| £10,000 or less | Keep the register details up to date; no annual return required |
| Over £10,000 | Annual return |
| Over £25,000 | Annual return, accounts and trustees’ annual report, plus the independent examiner’s or auditor’s report |
These thresholds can change, so check the Commission’s current guidance each year.
The deadline
The annual return and documents are due 10 months after the financial year end. A charity with a 31 March year end must file by 31 January; one with a 31 December year end by 31 October.
There is no fixed financial penalty, but a charity that files late is marked as overdue on the public register of charities. That is visible to funders and the public, and persistent default can lead to regulatory action.
Charitable companies have two sets of deadlines
A charity that is also a company limited by guarantee must file with both regulators:
- Companies House: accounts within 9 months of the year end – see our annual accounts guide – and a confirmation statement each year.
- Charity Commission: the annual return within 10 months.
The Companies House deadline comes first and carries automatic penalties, so it is the one to plan around.
Scotland and Northern Ireland
Charities registered in Scotland report to OSCR and those in Northern Ireland to the Charity Commission for Northern Ireland, each with its own requirements. The 9-month and 10-month rules above relate to England and Wales.
Practical tips for practices
- Confirm the year end with the trustees. Charities often change their year end to match funding cycles.
- Book the independent examination early. It is usually the bottleneck.
- Record charity clients with their company number if they have one. In Deadlio, a charity with a company number automatically gets its Companies House deadlines as well as the Charity Commission return.
Related guides
- Annual accounts filing deadline
- Confirmation statement deadline
- AML client review cycle
- All deadline guides
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This guide is general information for accountancy practices and is not a substitute for checking the current rules on GOV.UK and the Charity Commission website. Last reviewed October 2026.