OSCR has entered into a number of formal agreements with other organisations. These agreements set out the expectations and terms and conditions of the working relationship between the two organisations.

 

This page outlines the Memoranda of Understanding (MOUs) we have in place.  Please click on the links to view the full documents. 

The Scottish Housing Regulator carries out a number of functions for OSCR in respect of Registered Social Landlords (RSLs). For further information read our Scottish Housing Regulator MOU.

 

A Briefing Note on what this MOU means in practice for RSLs has been produced and is a useful reference when engaging with both OSCR and the SHR.

 

The Charity Commission regulates charities in England and Wales. Some charities regulated by the Charity Commission also have operations in Scotland and may also be registered and regulated by OSCR. For further information read our Charity Commission MOU. 

 

OSCR has always worked closely with HMRC in the transition to OSCR taking responsibility for the granting of charitable status. The MOU with HMRC outlines when and how we will share information. For further information read our HMRC MOU.

  

OSCR and HMRC have also published a statement on the requirements for 'definition clauses' in the constitution of bodies seeking charitable status in Scotland and wishing to apply for charity tax relief.  For further information please read the briefing note and supporting statement on charitable purposes.

 

The FSA regulates Industrial and Provident Societies and Friendly Societies. This MOU sets out how OSCR and the FSA can fulfil their statutory duties in the most effective way possible, as well as the circumstances in which we will share information and work together. For further information please read our Financial Services Authority MOU. Some Industrial and Provident Societies are RSLs, and, if this is your organisation, please also read our Scottish Housing Regulator MOU.

 

The FRSB is a self-regulatory body, regulating fundraising. The MOU sets out the relationship between OSCR and the FRSB, explaining how we have agreed to work together to help the sector achieve the highest standards in fundraising. For further information read our Fundraising Standards Board MOU.

 

If you would like to find out more about the work of FRSB and membership, please visit FRSB's website. 

 

The Care Commission regulates many of the charities that provide care services to communities. The primary objectives of this MOU are to ensure OSCR and the Care Commission can fulfil their statutory duties in the most effective way possible, keeping in mind the need to minimise the burden of regulation. For further information read our Care Commission MOU.

 

All legally self-standing Scottish-based colleges and universities are registered charities in Scotland and subject to the regulation requirements of OSCR.  The Scottish Funding Council is the body which distributes funding for teaching and learning, research and other activities in Scotland’s colleges and universities. This policy statement sets out how we will work together in dealing with complaints and developing relevant guidance. For further information read our Scottish Funding Council policy statement.

 

A CIC is a type of limited company designed specifically for those wishing to operate for the benefit of the community, rather than for the benefit of the owners. The purpose of this MOU is to set out liaison arrangements between OSCR and the CIC Regulator. For further information read our Regulator of Community Interest Companies MOU.

 

Along with regulating OSCR, the SPSO regulates a number of charities including RSLs, colleges and universities.  This MOU outlines how complaints about these organisations will be dealt with and includes a complaints matrix to ensure that referrals are made efficiently between each regulator. For further information read our Scottish Public Services Ombudsman MOU.

 

OSCR has always worked closely with the COPFS and this MOU reflects our continued commitment to joint working. The MOU outlines how and when we will work together and share information and will be primarily used by OSCR’s Investigations Team.  For further information read our Crown Office and Procurator Fiscal MOU.