Skip navigation Home page Whats new Site map Site search Frequently Asked Questions Help Complaints procedure Terms and conditions Feedback form Access key details
Home
Text Size A A A A | Text Only | Help | Site Map | Contact Us

Go

  • Home
  • | About OSCR
  • | The Register
  • | About Scottish Charities
  • | Meeting Requirements
  • | Publications and Guidance
  • Print Print
  • | Email Email
You are here: OSCR - Office of the Scottish Charity Regulator | The Register | Defaulting Charities Search

The Register

About the Register

How to search

Scottish Charity Register Search

Understanding the Register

Defaulting Charities

 
News
E-newsletters
Feedback
Events

Charities in Default of Submission of Annual Returns or Accounts


Charities entered into the Scottish Charity Register are required to submit an Annual Return and accounts to OSCR.  Charities with an annual gross income of £25,000 or above are also required to submit a Supplementary Monitoring Return.
These documents must be submitted to OSCR within:
  • 10 months of the financial year end for accounting periods that start before 1st April 2006, or  
  • 9 months of the financial year end for accounting periods that start on or after 1st April 2006.

Where these documents have not been received by the deadline OSCR will take the following action:

1. Immediately after the deadline for submission a charity?s individual entry on the Scottish Charity Register will indicate that the Annual Return is "overdue".

2. Ten weeks after the deadline the Annual Return Status of the charity?s entry in the Scottish Charity Register will change from ?active? to ?passed to compliance? to indicate that the charity has been referred to the Compliance Support team.

3. Charities that have still not provided an Annual Return, including the Supplementary Monitoring Return if appropriate, and / or accounts within 6 months of the deadline for submission will be listed as defaulting charities and can be located from this page.   They can be found by searching for any of the following:

  • The charity?s name
  • The charity's Scottish charity number
  • The local authority area that is either the main operating area for the charity, or is where the principle office of the charity is located.

Defaulting charities are added to this page monthly.

Charities will be removed from this page once the required documents have been received, checked and passed as complete.  Please note that this validation process may take several working days.  The Annual Return Status of the charity?s entry in the Scottish Charity Register will then change back to ?active?.

Consequences of continued non-submission of the required documents

Under section 45 of the Charities and Trustees Investment (Scotland) Act 2005, OSCR has powers to appoint an accountant to prepare accounts for a charity.  Should OSCR make use of this power, the charity's trustees would be personally liable for any costs incurred by OSCR and the expenses of the person of preparing the accounts. 

Charities that do not provide OSCR with the required documents within 12 months of the deadline for submission may be considered for removal from the Scottish Charity Register.

charity number
Enter the six digit number with or without the 'SC' to find a charity.
Scottish Charity Number  
  Help  help
charity number
The results will include all the words identified in either a charity?s name or address, although not necessarily in the order specified.
Charity Name/Address Keywords
 
charity number
Select the local authority area you would like to include in your search.
Local Authority
 

 


 


Freedom of Information | Accessibility Statement | Useful Links | Privacy Policy | Data Protection | Feedback

Crown Copyright

Browsealoud
Investor in People