Completion process

The project completion process aims address over-running projects and to enable project applicants to inform us as soon as a project has completed (rather than waiting until submission of the Statutory Annual Return (Form 4), which may be up to 12 months following completion of the project).

EBs are also able to seek an extension of up to three months through ENTRUST online (EOL). Longer extensions can be sought by contacting the Registrations team.

In April 2015, HMRC approved a condition which means any project expenditure outside of the estimated start and end dates will be non-compliant and a breach of that condition. Therefore it is essential to seek an extension of time in which to complete a project to ensure you remain compliant. You can read the actual condition in the 'Conditions April 2015' document on the right hand side of this page.

System and process changes

An EB completing a project extension form online will see the date originally notified for completion of a project and can seek a three month extension. This new date will become the new project completion date.  

An EB completing a project completion form online will find that any relevant project information which has already been provided to us will be pre-populated in the completion form for that project. At present an EB can only notify us of the completion of a project by entering data in the supplementary pages of the Form 4 after the conclusion of the reporting year in which the project was completed, the new process enables an EB to notify us at any point in the year.  



Q. When is my project’s “estimated completion date”?


A LCF project is treated as completed on the date when the final instalment of LCF monies has been spent.  This may be before or after the physical work undertaken on the project is completed. 

Where there is only one payment of LCF monies then the date on which the funding EB makes that one payment will be both the LCF start date and the LCF completion date.   

Q. When is my project’s “estimated start date”?


When we ask for an estimated project start date (as we do on Form 2: Project Registration form) we are asking project applicants to estimate the first date on which there will be a LCF payment.

Q. Do I need to seek an extension of time to complete my project?


HMRC has agreed a condition which makes it non compliant for any LCF monies to be spent on a LCF project after the estimated completion date. Therefore it is essential to seek an extension of time in which to complete a project as it will be non-compliant to spend LCF monies beyond the completion date.  

Q. How many project extensions can I seek?


An EB can seek a first project extension on ENTRUST online (EOL).  Any further extensions can only be sought by contacting our Registrations team in writing.  EBs will only continue to be granted further extensions of time if there are good reasons for the continuing delay and the overall project extensions are together no longer than the original estimated length of the project.   

Q. How should I notify ENTRUST that a project is complete?


The EB holding the project approval should notify us that the project is complete by going to the supplementary pages of its own Form 4: Annual Return.

The EB should enter the value of the LCF monies spent on the project in that reporting period and enter the completion date (date of final payment of LCF monies). A Form 9: Project Completion form will be automatically generated when the completion date is saved and will appear on the EB’s EOL dashboard to be filled in and submitted.

Where other EBs have been involved in the project, the EB holding project approval should check that those other EBs have entered their expenditure of LCF monies on their own Supplementary Pages before the EB holding project approval reports the project as complete.

Q. When should I fill out and submit a Form 9: Project Completion form?


The EB holding the project approval should notify us that the project is complete within three months of the project completion date.   

Where the LCF project is part of a larger overall project and that overall project does not finish until sometime after the LCF element of the project has completed, we would ask EBs to fill out and submit their Form 9: Project Completion form as best they can from their understanding of the project thus far.

Q. For which projects should I fill out and submit a Form 9: Project Completion form?


A Form 9: Project Completion form is required for all projects completed on or after 1 April 2014. 

Q. Which Value for Money (VFM) questions will be asked on the Form 9: Project Completion form?


The VFM questions asked on Form 9: Project Completion form are:

• Did this project receive funding from other sources?
If yes, how much other funding (in total) was received? 
• Will any income be generated by the project?
If yes, how much income each year (to the nearest £1,000) is expected?
• Has this project reduced the total utility costs of the structure, building or amenity (e.g. through reduced energy consumption, energy efficiency measures or energy generation)? 
If yes, please estimate the reduction in total utility costs (to the nearest £1,000) each year.
• Have any new jobs been created and / or existing jobs maintained, as a result of the project?
If yes, please provide the number of:
a) jobs created (use full time equivalent, e.g. 0.5, for part time jobs)
b) jobs maintained (use full time equivalent, e.g. 0.5, for part time jobs)
• Please estimate the number of visits to the project site each year prior to the project.
• Please estimate the number of visits to the project site after the project has completed.
• Did the project achieve its aims?  
• Do you consider that this project has improved the lives of people living in the community of the project, and / or achieved environmental benefits? 
• Do you consider this project directly brought together people in the community of the project who are from different backgrounds and who otherwise would not have been brought together? 
• Is there any additional information you would like to provide about this project?

Q. In the assets section of the form, how should I describe the LCF assets?


We recommend that assets be grouped and listed as they would be listed upon your EB’s asset register.  For example, if the project is to install a playground, we would encourage “playground equipment” to be listed as one asset rather than “slide”, “swing” etc.  Wherever possible we would encourage EBs to record a collective asset rather than recording individual items.  The value of the collective asset should then be the collective value of all the individual items.

Q. Will the data about assets entered on Form 2: project registration form be transferred to Form 9: project completion form?


Data relating to project assets will not be transferred from the project registration from to the project completion form.  There are sometimes variations between what the project proposes and what the project delivers on the ground.  As we wish to capture data about what has, in fact, been delivered, we considered that the automatic population of asset data would not be appropriate for this section of the completion form. 

Q. Is there any guidance on the size of assets to be recorded on the project completion form?


Any asset with a value of £2,000 or more should be recorded on the project completion form.