Guidance
Charities and Trustee Investment (Scotland) Act 2005
This section provides a summary of OSCR's general guidance on meeting the requirements of the Act. Our guidance will develop and expand over time. We have produced a schedule of publications to be published over the period 2007-08. If you have any suggestions for possible future material, please contact us.
Topic-based guidance
Charity Regulation in Scotland - An Overview
This document provides a summary of the Act and the new regulatory landscape. Download the publication.
Meeting the Charity Test
Guidance to charity trustees and those considering charitable status, on the charity test specified in section 7 of the Charities and Trustee Investment (Scotland) Act 2005. Download the publication.
Consents and Notifications
Guidance on when to seek consent from OSCR for proposed changes to a charity and on notifying OSCR when changes have taken place. The consents and notifications processes are set out in sections 11, 16 and 17 of the Act. Download full guidance on the consents and notifications procedures or view our consents and notifications page to access forms or for contact information.
Charity Trustee Duties
A guide to Charity Trustees' duties under the Act. Our Guidance for Charity Trustees page gives further details.
Trustee Indemnity Insurance
OSCR has drafted a statement to clarify the position on trustee indemnity insurance and the remuneration of trustees, and our position on this issue.
Accounting regulations
OSCR's guidance material on the Scottish Charity Accounting Regulations 2006.
Inquiries into Scottish Charities
Background information on OSCR's powers of enquiry and intervention as set out in the Act.
Fundraising
A useful page containing information on fundraising for Scottish Charities.
Public Charitable Collections
Download a factsheet for charities on the rules relating to public charitable collections and view a list of the current exempt promoters.
Links to the legislation
This is a handy collection of links to the Charities and Trustee Investment (Scotland) Act 2005 as well as the Law Reform (Miscellaneous Provisions)(Scotland) Act 1990.
