The Charity Commission has updated its guidance on reporting serious incidents to reflect changes under the Charities Act 2022. This updated advice is essential reading for trustees and charity leaders to ensure compliance and maintain transparency.
The duty to report
The Charity Commission requires charities to report serious incidents promptly, fully and honestly. If such an incident occurs, your charity must disclose what happened and explain how it is being addressed — even if you’ve already informed other authorities such as the police, donors, or another regulator.
What counts as a serious incident?
A serious incident is any adverse event, whether actual or alleged, that results in or risks significant:
Harm to beneficiaries, staff, volunteers, or others connected to your charity (for example, a safeguarding breach or failure to carry out proper vetting checks).
Loss of charity money or assets, such as through cyber-crime or theft.
Damage to charity property due to incidents like storm, flood, or fire.
Harm to your charity’s work or reputation, for example, discovering links between individuals connected to the charity and terrorist groups.
The Charity Commission’s guidance includes further examples to help trustees identify when reporting is required.
Who must report?
Responsibility for reporting rests with the charity’s trustees, although the task can be delegated to employees or professional advisers.
When to report
Reports should be submitted as soon as reasonably possible after the incident occurs, or immediately once your charity becomes aware of it.
How to report
Use the Charity Commission’s online form to report a serious incident: Report a serious incident
Consequences of failing to report
All charities should report serious incidents promptly as part of good governance practice. If your charity’s income exceeds £25,000, trustees must confirm in the annual return that all reportable incidents from the past financial year have been declared. Failure to do so can delay submission of the annual return — a statutory requirement.
If trustees neglect to report an incident that later comes to light, the Commission may consider this mismanagement or a failure of duty, which could lead to regulatory action.
For full guidance, visit: How to report a serious incident in your charity – GOV.UK
If you’d like further support in understanding this guidance, please contact VODA’s Core Services Team on 0191 323 2040 or development@voda.org.uk.
