Charities who have been granted a filing extension will be asked to meet their filing commitments by 30 September 2021, new guidance has revealed.
The report comes as the extension scheme begins to wind down as the sector moves into the recovery stage of the coronavirus pandemic.
Launched in response to the unprecedented working conditions caused by Covid-19, the initiative enabled charities to request a filing extension if they were unable to submit their accounts or annual return on time.
But the Charity Commission says restrictions have now sufficiently eased, meaning charities should now be able to fulfil their accounting obligations.
According to the new guidance, charities who had a filing extension in place by 30 June 2021 will need to meet their filing commitments by 30 September 2021.
However, charities with an imminent filing date between 01 July 2021 and 30 September 2021 and who are unable to meet that deadline may still apply for a new filing extension of up to three months from the date of application.
The guidance states: “Wherever possible, we would ask you to file your annual return, report and accounts on time. However, where the situation impacts on your ability to do this, we have given a filing extension to any otherwise compliant charity that has applied to us for one.
“As restrictions are gradually eased, we have reviewed our approach to filing extensions and we will be contacting all charities with a filing extension that was in place by 30 June 2021. These charities will need to meet their filing commitments by 30 September 2021.”
Click here to access the updated guidance.
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