If your charity or IPC ceases to operate after it has been registered, i.e. it has wound-up or dissolved, the governing board members will have to inform the Commissioner of Charities (COC) or your Sector Administrator within 7 days of the passing of resolution to wind-up or dissolve the charity.
Along with the notification, charities which are deregistering will be required to submit the following documents to the COC or Sector Administrators :
Final set of accounts up to date of winding-up or dissolution;
Final copy of annual report;
Minutes of general meeting in which resolution was passed to dissolve the charity; and
Proof of distribution of remaining funds in accordance with the governing instrument. (e.g. receipts from organisation which donations have been made to).