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

Charities with a gross annual income under £25,000 must complete an Annual Return Form which confirms basic information about the charity, such as its name, principal contact, and charitable purposes.  In the majority of cases the form's details have already been completed by OSCR and the charity must confirm or amend these details and return the signed and dated form with a copy of the charity's most recent accounts.  This is the full extent of reporting for smaller charities.

Charities with an income over £25,000 must also complete a supplementary Monitoring Return Form , which provides OSCR with more detailed financial information.  This too is proportionate, as it focuses the requirement for more information where the great majority of the sector's funds are held.

In addition to straightforward reporting for smaller charities, we provide support in the form of free of charge guidance material and work with umbrella bodies such as the CVS network.  We have also established concordats with other regulators to minimise regulatory requirements for smaller charities.

 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.

 Charity accounting

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

 OSCR Monitoring

OSCR has a statutory responsibility for monitoring charities' compliance with the Act, as well as encouraging and facilitating compliance.  Read about OSCR's proportionate monitoring of charities, including our Monitoring Policy.

Inquiries into charities

The Act allows OSCR to make inquiries into charities and other bodies.  The primary purpose of an inquiry is to ensure that charity assets are protected and remain for use in the furtherance of a charity’s objects.

Read more here, including OSCR's Inquiry and Intervention 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 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.