Reporting serious incidents to the Charity Commission during the coronavirus pandemic

In addition to the previously published guidance on reporting serious incidents the Charity Commission has produced a supplementary examples table to help trustees to decide if they need to report an incident that is related to the pandemic. Trustees should still exercise their judgement in deciding whether an incident is significant in the context of their charity, taking account of its staff, operations, finances and/or reputation. However, some key things for trustees to consider include:

  • Having to take action to meet Government rules, such as closing premises, should not be considered to be a significant incident in itself. It is the impact of this action on the charity that is key to determining if this should be reported
  • The Charity Commission usually expect charities to report any financial losses that don’t involve a crime where they exceed either £25,000 or 20% of the charity’s income. However, these thresholds do not apply when considering financial losses that are related to the pandemic. Trustees should focus on the significance of the impact of any losses rather than the amount.

For further information on the content of this blog, please contact Nicola Mason on 01772 821021 or email nicola.mason@mooreandsmalley.co.uk