Charity Commission compliance & SORP 2026, handled
CharityIQ is Charity Commission compliance software for UK charities: an annual-return co-pilot that pre-fills from your live charity data, SORP 2026-ready Trustees' Annual Report drafting, plain-English trustee-duty checks, and deadline reminders — all in one place and mapped to published Charity Commission guidance.
SORP 2026 is here. The rules already changed.
Charities filing for periods starting on or after 1 January 2026 must follow new disclosures, new tier rules, and new impact reporting.
For reporting periods starting on or after this date.
For year-ends on/after this date: audit at £1.5m, independent examination up to £40k.
After your financial year-end — file with the Charity Commission.
Three reporting tiers — one timeline.
Receipts & payments accepted. Lighter reporting requirements.
Most small charitiesAccruals required. New impact disclosures under SORP 2026.
Mid-sized charitiesFull disclosures, segment reporting, audited accounts.
Large charitiesNew audit & examination thresholds.
For financial years ending on or after 30 September 2026 (SI 2026/427). Many charities will need a lighter form of scrutiny than before.
Up from £1m of gross income. Below it, an independent examination is usually enough.
External scrutiny is required once gross income passes £40k (up from £25k).
A professionally qualified examiner is needed above £500k (up from £250k).
Cash-basis accounts allowed up to £500k of income (up from £250k).
Frequently asked questions
Charity compliance software helps a UK charity meet its Charity Commission obligations — the annual return, SORP-compliant accounts and Trustees' Annual Report, trustee duties and core policies — in one place, instead of scattered spreadsheets and reminders. CharityIQ checks your filings against current guidance and flags what's due.
Yes. It works as an annual return co-pilot — pulling your registered details, prompting the Part A and Part B information the Commission asks for, and drafting a SORP 2026-ready Trustees' Annual Report for your trustees to review and sign off.
Charities in England and Wales must file the annual return with the Charity Commission within 10 months of their financial year-end — so a 31 March year-end means a 31 January deadline. Charities with income over £10,000, and all CIOs, must file. See our annual return step-by-step guide.
The 2026 Charities SORP introduces a three-tier reporting framework, new impact and income-recognition disclosures, and applies to reporting periods beginning on or after 1 January 2026. Our SORP 2026 trustee guide explains it in plain English.
Three tiers by gross income: Tier 1 up to £500k, Tier 2 £500k–£15m, and Tier 3 over £15m, with more disclosure at each level. Not sure where you sit? Use our free SORP 2026 Tier Checker.
For financial years ending on or after 30 September 2026, an audit is required once gross income exceeds £1.5m (up from £1m), or where gross assets exceed £5m and income exceeds £500k. Below that, an independent examination is usually sufficient.
An independent examination is the lighter form of external scrutiny. From 30 September 2026 year-ends it is required once gross income exceeds £40k, and the examiner must be professionally qualified once income exceeds £500k. A full audit applies only above the audit thresholds.
It maps your charity against the Charity Commission's core trustee duties and flags gaps — overdue filings, missing policies, sign-offs still needed. New to the role? Start with our guide to charity trustee duties.
No. CharityIQ isn't accounting software and doesn't replace professional advice. It works on top of your accounts to produce compliant reporting and a clear filing plan, and to give your independent examiner or auditor a tidier starting point. It's built for small and mid-sized charities without a dedicated finance team.
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