Extension Requests

Requests for an extension of time in submitting a charity’s Annual Return form and /or accounts.

The Charity Commission will only consider granting an extension of time in the submission of key documents if the circumstances in which the request is made are exceptional.
Whilst we acknowledge the difficulties facing some charities in submitting their accounts and returns it is a legal requirement that charities file key documents with the Commission within 10 months of the end of their financial year.

What is exceptional?

This will be when an unforeseen catastrophe strikes a charity at a critical time. Examples are below.

• A personal tragedy affecting an officer within the charity who has the responsibility of submitting accounts and returns
• Any occurrence of documents being destroyed by a natural disaster a few days before time runs out e.g. fire, flood, etc

What is not exceptional?

• The accountant is ill
• I relied on the accountant
• We cannot press the accountant as they are giving their service for free or at a reduced rate
• These are our first accounts/return
• I am not familiar with the filing requirements
• I have been abroad on business or on holiday
• I am a sole trustee
• I did not receive a reminder notice
• Computer records have been lost
• The documents were delayed or lost in the post

These lists are not exhaustive and consideration will be given to individual circumstances.