If your charity has a December year end, September is your last quiet month before the annual return deadline lands. Get your paperwork in order now and October becomes a formality. Leave it and you risk chasing an independent examiner who has already filled their diary for the year.
There is also a bigger change this autumn. New financial thresholds apply to financial years ending on or after 30 September 2026. They change who needs an independent examination, who needs a full audit and who can prepare simpler accounts. If you are filing now for a year that ended before that date, the old rules still apply to you. It is still worth understanding what is changing, because your next set of accounts is likely to fall under the new ones.
When is the Charity Commission annual return due
Every registered charity in England and Wales with income over £10,000 must submit its annual return within 10 months of its financial year end. A charity with a 31 December year end has until 31 October the following year to file. A charity with a 31 March year end has until 31 January.
You can check your exact deadline through your My Charity Commission Account or the public register of charities. Do not assume last year's date still applies if your financial year has changed.
What the annual return actually asks for
What you need to submit depends on your charity's income.
Charities with income under £10,000 are not required to submit an annual return, although you should keep your details on the register up to date.
Charities with income between £10,000 and £25,000 must submit the annual return, including their income and spending figures, but do not need to attach accounts or a trustees' annual report.
Charities with income over £25,000 must submit the full annual return, the trustees' annual report and a set of accounts. Under the rules that apply to years ending before 30 September 2026, these accounts must also be checked, either through an independent examination or a full audit depending on size. From year ends on or after that date, charities with income up to £40,000 will still file accounts and a trustees' report but will no longer need an independent examination.
An independent examination is an external check of your accounts carried out by someone independent of the charity's management. It is a lighter-touch review than a statutory audit and is the usual route for small and medium-sized charities. A full audit is a more detailed check required once a charity passes certain income or asset thresholds.
Threshold changes from 30 September 2026
For financial years ending before 30 September 2026, the old rules still apply. A charity in England and Wales needs an independent examination once income passes £25,000. A qualified examiner (rather than a suitably experienced volunteer) is required once income passes £250,000. A full audit is required once income passes £1 million, or once income passes £250,000 and gross assets exceed £3.26 million.
New thresholds apply to financial years ending on or after 30 September 2026, under the Charities Acts 1992 and 2011 (Substitution of Sums) Order 2026 (SI 2026/427). The independent examination threshold rises to £40,000 income. A qualified examiner is required once income passes £500,000. A statutory audit is required once income passes £1.5 million, or once income passes £500,000 and gross assets exceed £5 million. Non-company charities can also prepare simpler receipts and payments accounts up to £500,000 income, up from £250,000.
What matters is your charity's year-end date, not when the accounting period started. A charity with a year end of 31 August 2026 uses the old thresholds. One with a year end of 30 September 2026, 31 December 2026 or 31 March 2027 uses the new ones.
This means a charity filing this October for a December 2025 year end is still on the old thresholds. The first December year end to use the new ones is 31 December 2026, which is filed by 31 October 2027.
If your charity sits close to any of these thresholds, it is worth asking your accountant which rules apply to your specific year end before you commission an audit or independent examination you may no longer need.
Common reasons charities miss the deadline or get queried
A few issues come up again and again with charities we work with.
Trustees leave booking an independent examiner until the last few weeks, by which point local examiners are already booked solid for the autumn.
The trustees' annual report is submitted without required content, such as a clear statement of public benefit or an up-to-date reserves policy
Accounts are not formally approved and signed by trustees before submission, which the Charity Commission can query.
Gift Aid claims submitted to HMRC do not reconcile with the income reported in the accounts, prompting follow-up questions.
The annual return requires a declaration that there have been no unreported serious incidents. Charities sometimes complete this without first checking whether anything from the year should have been reported.
Your September pre filing checklist
Confirm your exact filing deadline based on your financial year end.
Confirm which thresholds apply to your year end.
Book your independent examiner or auditor now if you have not already.
Reconcile your Gift Aid claims against your income and expenditure records.
Review your reserves policy and public benefit statement for the trustees' annual report.
Check whether any incidents from the year should be reported to the Charity Commission before you file.
Get your accounts formally approved and signed by trustees ahead of submission.
Frequently asked questions
What happens if a charity misses the Charity Commission annual return deadline?
Your charity's public register entry is marked as overdue, which is visible to funders, donors and the public. Persistent late filing can also trigger a wider compliance review from the Charity Commission.
Do all charities need an independent examination?
No. Charities with income under £25,000 currently do not need one. For financial years ending on or after 30 September 2026, the threshold rises to £40,000.
Is Gift Aid included in the annual return?
The annual return itself does not ask for Gift Aid figures directly, but your reported income should reconcile with what you have claimed from HMRC. Mismatches are a common reason for follow-up queries.
Will the new thresholds apply to my charity's next annual return?
The new thresholds apply to financial years ending on or after 30 September 2026. If your return is for a year ending before that date, the old thresholds apply. A December 2026 year end is the first to use the new ones. If you are unsure which rules cover your year end, check with your accountant before you commission your independent examination or audit.
Ready to get your charity accounts filed with confidence?
Chasing deadlines and second-guessing thresholds is not where trustees should be spending their time. If you would like a clear plan for this year's filing, book a free consultation with Profectus Accounting and we will map out exactly what your charity needs.
Book a discovery call with Renu and head into year end feeling calm, clear and in control.
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