The cut-off date for submitting the 2017 annual return is 31 October 2018, if a charity has a 12-month accounting period (ends in December).

While thousands of charities have already filed, the regulator cautions that those who have left it late risk trying to file nearer to the deadline, potentially without the correct information or the password needed to access the service.

Not filing on time means a charity will go into default and this will be displayed to the public on the charity register. For those submitting an annual return for the first time, or anyone uncertain about what should be included, the Charity Commission has guidance available online.

As with all of our tax tips and web pages this information is necessarily summarised and of a general nature.  If you would like detailed specific advice please contact us.