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Charities & Social Enterprise

OSCR annual reporting and charity accounts

How to complete your annual return and file charity accounts with OSCR. Covers the 9-month filing deadline, the online monitoring return, accounting thresholds that determine whether you need an audit or independent examination, and notifiable event reporting.

UK-wide
Guide summary

You must send your charity's annual return and accounts to OSCR within 9 months of your financial year end. Do this online through OSCR Online. You need to complete a monitoring form and upload your accounts. Missing the deadline is against the law and could lead to action against your charity.

  • File annual return and accounts within 9 months of financial year end
  • Submit online using OSCR Online portal only
  • Complete monitoring return with activities and financial figures
  • Upload signed accounts and trustees' report as PDF
  • No external check needed if income under £25,000
  • Independent examination required if income £25,000 to £500,000
  • Full audit required if income over £500,000
  • Keep all financial records for at least 6 years
  • Missing deadline may lead to public naming and enforcement
On this page
UK-wide

Every charity on the Scottish Charity Register must file an annual return and accounts with OSCR. The deadline is 9 months after the end of your financial year. Missing this deadline is a breach of charity law and can trigger OSCR enforcement action, including public naming on their website.

The annual return consists of two parts: the monitoring return (an online questionnaire about your charity's activities and governance) and your annual accounts (financial statements prepared according to the accounting regulations).

The monitoring return

The monitoring return is completed online through OSCR Online. It asks about your charity's activities during the year, including:

  • Changes to trustees, constitution, or contact details
  • Whether the charity has been active
  • Key financial figures (income, expenditure, assets)
  • Whether there have been any serious incidents or notifiable events
  • Governance questions about trustee meetings and decision-making

The monitoring return must be completed online; OSCR does not accept paper returns. You need to log in to OSCR Online with your charity's account credentials.

Accounting requirements and thresholds

The type of accounts your charity must prepare depends on its gross income. Scottish charity accounting requirements differ from those in England and Wales, and the thresholds changed under the 2006 Regulations (as amended).

Preparing your accounts

All Scottish charities must follow the Charities SORP (Statement of Recommended Practice) when preparing their accounts. There are two versions:

  • FRS 102 SORP: For charities preparing accruals accounts
  • Receipts and payments basis: Available for charities below the accruals threshold

Receipts and payments accounts are simpler to prepare and do not require an accountant in most cases. They record money received and paid out, plus a statement of assets and liabilities at the year end.

Independent examination vs audit

Most small and medium charities require an independent examination rather than a full audit. The independent examiner must be a suitably qualified person (such as an accountant or someone with relevant experience). Charities above the audit threshold must appoint a registered auditor.

Filing your return and accounts

  1. 1

    Prepare your accounts

    Prepare accounts following the Charities SORP, using either the receipts and payments basis or full accruals depending on your income level. Ensure your accounting period matches your registered financial year end.

  2. 2

    Get accounts examined or audited

    Arrange an independent examination or audit as required by your income level. The examiner or auditor must complete their report before you file with OSCR.

  3. 3

    Complete the monitoring return online

    Log in to OSCR Online and complete the monitoring return. Have your financial figures to hand. The return asks about your charity's activities, governance, and any notifiable events during the year.

  4. 4

    Upload your accounts

    Upload a PDF of your signed annual accounts (including the trustees' report, examiner or auditor report, and financial statements) through OSCR Online.

  5. 5

    Submit before the 9-month deadline

    Submit the monitoring return and accounts together. The deadline is 9 months after your financial year end. For a 31 March year end, your deadline is 31 December. OSCR publishes the names of charities that file late.

Notifiable events

In addition to the annual return, you must notify OSCR as soon as possible when certain serious events occur during the year. Do not wait for the annual return to report these.

What happens if you file late

OSCR takes late filing seriously. Consequences include:

  • Named on the OSCR website as a charity that has failed to report on time
  • Formal correspondence from OSCR requesting immediate compliance
  • Inquiry into the charity's governance if late filing is persistent
  • Removal from the register in the most serious cases, particularly where a charity has failed to file for multiple years and appears inactive

If you are struggling to meet the deadline, contact OSCR before the deadline expires. They may agree an extension in exceptional circumstances.

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