For some charities trustees may consider that holding a virtual or hybrid AGM or other required meeting is not a viable solution. It may also not be possible for them to move immediately back to face-to-face meetings.

Wherever possible, we would ask you to file your annual return, report and accounts on time. However, where the pandemic has impacted your ability to do this, we have given a filing extension to any otherwise compliant charity that applied to us for one.

It is important for the good governance of your charity that you record your decision and the reasons for it.

Jony Doe

If your governing document does not allow you to postpone or cancel meetings you should use any power in your governing document to amend the rules to ensure you can hold meetings in a valid format. You should update the governing document and approve any previous decisions as soon as possible.

Postponing or cancelling AGMs or other meetings

For some charities trustees may consider that holding a virtual or hybrid AGM or other required meeting is not a viable solution. It may also not be possible for them to move immediately back to face-to-face meetings. In these circumstances trustees may consider they have no choice but to cancel or postpone.

If you do consider such a decision is necessary, you should follow any rules in your charity’s governing document that allow for postponement or cancellation.

Annual return and accounts

Since the start of the pandemic, we have generally been understanding and taken a proportionate approach if trustees have decided to hold meetings on a remote or hybrid basis or postpone or cancel a required meeting where: