Filing deadline

The most common misunderstanding about charity deadlines is what they count from.

The clock runs from the end of the financial year. Delay in approving the accounts does not extend the deadline; it just leaves less time. Charitable companies have two sets of deadlines running in parallel from the same year end.

Both England and Wales and Northern Ireland allow the regulator to permit a longer period for a special reason — a power almost no guidance mentions. See filing your accounts.