This document provides an overview of serious incident reporting for charities. It begins by explaining why serious incident reporting is important, as charities are required to report serious incidents to the Charity Commission and declare them annually. It defines what constitutes a serious incident, such as fraud, safeguarding issues, or complaints that could damage a charity's reputation, beneficiaries or assets. It provides examples of serious incidents and advises when charities should report them, such as when reported to the police or if they present a significant risk. The document outlines the process for reporting a serious incident and common pitfalls to avoid, such as freedom of information requests, inadequate policies and procedures, and managing public relations.