Meeting Requirements

OSCR has a statutory duty to encourage and facilitate compliance by charities with the requirements of the legislation. 

The majority of Scottish charities have relatively small incomes.  For example, the 67 per cent of charities with an income of under £25,000 account for less than one per cent of the total income for the sector.  Such charities may not have access to professional advice and may also report to other regulators. 

We have established a proportionate framework, where OSCR's reporting requirements for smaller charities are very straightforward. 

Find out more about our reporting requirements using the links below:

Annual
Returns

All Scottish charities must submit an Annual Return form, with their charity's accounts.

Read more here, including a sample form and key information.

OSCR
Monitoring

Charities with an income of over £25,000 must complete as Annual Return form and a Supplementary Monitoring Return form.  Read about OSCR's proportionate monitoring of charities, including our Monitoring Policy.

Consents and            Notifications

Charities must seek prior consent from OSCR for proposed changes and notify OSCR when such changes have taken effect.  Read more about these requirements, including OSCR's guidance and application forms.

Charity accounting

The Charities Accounts (Scotland) Regulations 2006 govern how charity accounts must be prepared. Read more here, including OSCR's guidance. 

Inquiries into charities

Charity reorganisation

OSCR can approve a Reorganisation Scheme where the constitution of a charity does not give trustees the power to reorganise or make changes to the charity’s constitution. Read more here, including OSCR's guidance and a list of proposed reorganisations.

Rolling Review