Charity Commission updated guidance

The Charity Commission has updated guidance on meetings, insolvency help and the submission of annual returns and accounts to reflect the easing of coronavirus restrictions;

Meetings

It should now be possible for charities to gradually move back to face-to-face meetings and hold any outstanding AGMs or other meetings. However, coronavirus continues to have an impact on charity events and trustees may still need to consider how and if they can hold meetings. If your governing document does not allow online telephone or hybrid meetings you should consider if you can use any power (usually in your governing document) to amend the rules to allow these types of meetings. You should update the governing document and approve any previous decisions as soon as possible.

Insolvency help for charitable companies and charitable incorporated organisations

Some of the provisions introduced to help avoid insolvency during the period of economic uncertainty due to COVID-19, have now come to an end. The provisions still in force cover:

• moratoriums, offering companies and CIOs breathing space from debt enforcement action so they have the chance to explore options for rescue or restructure. This is a permanent change. The additional temporary moratorium provisions for coronavirus have come to an end.
• temporary restrictions on winding up petitions, where a company or CIO cannot pay its bills due to the coronavirus emergency. These provisions apply until 31 March 2022.

Annual return and accounts

The coronavirus guidance section has been removed to reflect the return to normal filing requirements.

Go to  revised guidance.