Guvnor
Charities & Social Enterprise

OSCR charity compliance checklist

Annual compliance checklist for Scottish charities registered with OSCR. Covers registration obligations, annual reporting, accounting, trustee duties, and notifiable events.

Scotland
Guide summary

Scottish charities must register with OSCR, update details when needed, and submit annual reports and accounts on time. Use this checklist each year to meet legal requirements. Accounts must follow rules based on income, and trustees must follow governance duties.

  • Register with OSCR regardless of income
  • Display SC number on all documents and websites
  • Submit annual return within 9 months of financial year end
  • File accounts following Charities SORP rules
  • Income over £25,000 requires monitoring return
  • Accounts must be independently examined or audited depending on income
  • Keep records for at least 6 years
  • Check trustee eligibility and manage conflicts of interest
  • Hold regular board meetings and minute decisions
  • Update OSCR on changes to name, purposes, or constitution
On this page
Scotland

Use this checklist each year to verify your Scottish charity meets its obligations under the Charities and Trustee Investment (Scotland) Act 2005 and the 2023 Act.

Registration and public information

  • Charity is on the Scottish Charity Register with current details
  • Scottish charity number (SCxxxxxx) displayed on all documents, correspondence, website, and fundraising materials
  • Principal office address on the register is current
  • Charity name on the register matches the name you use publicly
  • Any changes to name, purposes, or constitution have been notified to OSCR and approved

Annual reporting

  • Annual return (monitoring return) submitted to OSCR within 9 months of financial year end
  • Annual accounts prepared following the Charities SORP
  • Accounts independently examined or audited as required by income level
  • Signed accounts uploaded to OSCR Online with the monitoring return
  • Trustees' annual report prepared and included with accounts

Trustee governance

  • All current trustees are eligible to serve (not disqualified under the 2005 or 2023 Act)
  • Trustee eligibility checked before appointment, including disqualification grounds
  • Conflicts of interest declared and managed with a written policy
  • Board meetings held regularly with decisions properly minuted
  • Trustees acting within the powers granted by the governing document
  • Adequate financial controls in place and reviewed by the board

Notifiable events

  • Process in place to identify and report notifiable events to OSCR promptly
  • All trustees and senior staff aware of what constitutes a notifiable event
  • Any notifiable events during the year reported through OSCR Online
  • Serious incidents also reported to relevant authorities (police, ICO, HMRC) as appropriate

Financial management

  • Accounting records sufficient to explain all transactions and show the charity's financial position
  • Bank accounts in the charity's name (not personal accounts)
  • At least two signatories required for payments above a board-agreed threshold
  • Reserves policy agreed by the board and reviewed annually
  • Investment policy in place if the charity holds investments

If you answered no to any registration or reporting items

Address registration and annual reporting gaps immediately. Late filing and failure to display your charity number are the most common compliance failures that trigger OSCR contact. See OSCR annual reporting and charity accounts for the full filing process.

Related guides in Business Structure

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.

Understanding OSCR and Scottish charity regulation

How charity regulation works in Scotland and why it differs from the rest of the UK. Explains OSCR's role, the key legislation, how the Charities (Regulation and Administration) (Scotland) Act 2023 strengthened the framework, and what this means for your charity.

Trustee duties under Scottish charity law

Your legal duties as a charity trustee in Scotland, including the general duties under the 2005 Act, the expanded disqualification criteria introduced by the 2023 Act, and what to do if things go wrong.

Register a charity with OSCR

How to register a charity with the Office of the Scottish Charity Regulator (OSCR). Covers the charity test, choosing a legal form including SCIOs, the application process, and cross-border registration for charities operating in both Scotland and England or Wales.

OSCR enforcement and charity investigations

What triggers an OSCR inquiry, OSCR's enforcement powers including those strengthened by the 2023 Act, possible outcomes of an investigation, and charity reorganisation schemes.