Registered charities must submit their annual return and financial statements or Performance Report within six months of their balance date.

If circumstances outside your charity’s reasonable control mean it may not be able to file on time, you can request an extension. You should apply as soon as you become aware of the problem and before your annual return due date.

Please note that submitting a request does not automatically change your filing deadline. Your existing deadline continues to apply unless Charities Services confirms a new filing date in writing.

When an extension may be granted

Charities Services may allow extra time to submit an annual return where circumstances outside your charity's reasonable control have affected its ability to meet its reporting obligations.

Extension requests are considered on a case-by-case basis. Circumstances that may support an extension include:

• a natural disaster or other significant event that affects the charity's ability to prepare or finalise its reporting
• serious illness, injury or death of a key person responsible for preparing or approving the annual return
• loss of access to essential records because of fraud, theft, a cyberattack, a significant IT or system failure, or loss of financial information
• other exceptional circumstances that materially affect the charity's ability to file on time.

Charities are expected to plan ahead and take reasonable steps to meet their reporting obligations. Being too busy, being unfamiliar with the reporting requirements, ordinary resourcing pressures or routine delays will not normally justify an extension on their own.

We will consider all relevant circumstances, including the nature and size of the charity, the steps taken to prevent or manage the delay and the charity’s previous reporting history.

Before you apply

You must provide complete and sufficiently detailed information so that we can assess your request. Providing all relevant information and evidence when you apply will help us process your request without unnecessary delays.

Before starting the form, make sure you have:

• your charity’s registration number
• the relevant annual return period and filing due date
• a clear explanation of what happened, including relevant dates
• an explanation of why the circumstances prevent the charity from filing on time
• details of the steps already taken to complete the annual return
• details of the work that remains outstanding
• a realistic plan for completing and filing the annual return
• the earliest date by which the charity reasonably expects to file
• documents supporting the circumstances described in the request.
   

You should upload supporting evidence where it is reasonably available. Depending on the circumstances, this could include:

• correspondence confirming the unexpected unavailability of a person or service needed to complete the reporting
• evidence of a significant IT or cyber incident
• information showing the effect of a natural disaster or other significant event
• correspondence from an accountant, auditor or reviewer
• evidence of steps taken to recover information or resolve the problem.
   

Only provide information that is relevant and necessary to support your request.

How long you can request

You should request the earliest date by which your charity can reasonably file its annual return.

The proposed filing date should normally be no more than three months after the original due date. Consider what work remains outstanding and request only the additional time your charity reasonably needs.

When additional information is required

We may ask for further information or evidence if we do not have enough information to assess your request.

If we contact you, you will normally have 10 working days to provide the requested information. If you do not respond within that timeframe, we may stop considering your request. Your existing filing deadline continues to apply unless Charities Services confirms a different filing date in writing.

How we assess requests

Charities Services assesses each request on its individual circumstances and the information and evidence provided. We consider:

• whether the request was received before the filing deadline
• whether the application form has been completed in full
• whether sufficient information or supporting evidence has been provided to demonstrate why the charity cannot file by the due date
• the charity's reporting and compliance history
• whether the charity complied with any previous extension that was granted
• whether the length of the requested extension is reasonable in the circumstances
• the impact on public accountability, transparency and trust and confidence in the charitable sector.

How to apply

Complete the online application form:

The person completing the form must be authorised to act on behalf of the charity.

Important: Submitting a request does not mean an extension has been granted. Continue working towards your existing filing deadline unless Charities Services confirms a new date in writing.