Under the Charities and Trustee Investment (Scotland) Act 2005 (the 2005 Act), bodies which represent themselves as charities in Scotland are required to register with OSCR.  This requirement includes bodies which are established and/or registered as charities in other legal jurisdictions, such as England and Wales. 

 

The 2005 Act does provide some exceptions where this kind of body is representing itself as a charity but does not have substantive activity in Scotland.  For further details of these exceptions please read Seeking charitable status in Scotland for English and Welsh charities and our briefing note on cross border constitutions.

 

Where the exceptions do not apply, bodies will need to apply for charitable status in Scotland.  Bodies established in England and Wales can apply to OSCR for cross border charitable status by completing and returning the application form and trustee declaration form for English and Welsh charities.  As part of the application process, we would also encourage English and Welsh charities to read our updated guidance: Cross border charity regulation in Scotland.

 

Bodies established outside Scotland which gain charitable status here (and their charity trustees) will incur the same obligations and duties as other charities on the Scottish Charity Register.  

 

From May 2009, OSCR has introduced its monitoring programme for cross border charities and the appropriate return forms will be issued to charities as the financial year end of the charity passes.  These forms must be returned to OSCR, along with the charity's accounts within 9 months of the financial year end date.

 

The monitoring regime that is being introduced is broadly as outlined in our recent consultation document although there have been some changes to the Information Return.  You can view a sample copy of the Cross Border Information Return form - this document is for information purposes only and should not be used.