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The Charities Regulatory Authority (CRA) issued a press release to confirm that it is extending the deadline for all annual reports which were due to be filed between 12 March and 30 October this year to 31 October 2020, due to the ongoing Covid-19 crisis. This follows an earlier extension of the deadline to 30 June. The CRA encourages any charity that is in a position to file its annual report to do so.

The annual report requires the submission of information about a charity’s activities and beneficiaries during the previous financial year, as well as information about its finances.

Charity trustees should also ensure that the charity’s details as listed on the Register of Charities are correct. If there has been a change in charity trustees, address or other change in the charity’s details, you should submit these changes via your charity’s online portal in advance of filing your annual report. For many charities, changes to the list of charity trustees will also trigger filing obligations in the Companies Registration Office and the Beneficial Ownership Register. We would be happy to assist if you require any assistance with these filings.

Charity trustees should continue to engage regularly to steer their charity through these challenging times, whether that means meeting online or in person, at all times adhering to government restrictions, social distancing measures and the provisions of their governing instrument.

Charity trustees should note that charities are still expected to implement the Charities Governance Code in 2020 and demonstrate this on a ‘comply or explain’ basis in 2021.


The extension of the deadline for submission of annual reports to 31 October will no doubt be of comfort to many charities. We encourage charities to gather the information required to complete the annual report and submit it as soon as possible.

We regularly assist charities in completing their annual compliance obligations and if you would like further information on how we can assist your charity, please contact our Charities & Not-for-Profit team.

The content of this article is provided for information purposes only and does not constitute legal or other advice.

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