Guide
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.
If you want to call yourself a charity in Scotland, you must register with the Office of the Scottish Charity Regulator (OSCR). Unlike England and Wales, where very small charities with income below 5,000 GBP are exempt from Charity Commission registration, Scotland has no income threshold. Every body that calls itself a charity and is established or operates in Scotland must appear on the Scottish Charity Register.
Operating as a charity without OSCR registration is an offence under the Charities and Trustee Investment (Scotland) Act 2005. This applies to using the word "charity", "charitable", or the Scottish charity number (SCxxxxxx) when you are not on the register.
This guide takes you through the full registration process, from confirming you meet the charity test to receiving your Scottish charity number.
The charity test
Before you apply, you must satisfy yourself that your organisation meets the charity test set out in sections 7 and 8 of the 2005 Act. The test has two parts, and your organisation must pass both.
OSCR applies the charity test at the point of registration and continues to monitor it throughout the life of the charity. If your organisation ceases to meet the test, OSCR can direct removal from the register.
Choosing your legal form
Before applying, you must decide on the legal structure for your charity. The most common forms in Scotland are:
Scottish Charitable Incorporated Organisation (SCIO)
A SCIO is a legal form created specifically for Scottish charities. It gives the charity its own legal personality, meaning the charity itself can own property, enter contracts, and sue or be sued. Charity trustees have limited liability, similar to company directors of a limited company. A SCIO is regulated solely by OSCR; it does not need to register with Companies House.
Company limited by guarantee
A charitable company is incorporated at Companies House and then registered as a charity with OSCR. It has its own legal personality and limits trustee liability, but it must comply with both company law (filing at Companies House) and charity law (reporting to OSCR). This creates dual regulation, which is more burdensome than a SCIO.
Unincorporated association or trust
These are simpler to set up but do not have their own legal personality. The trustees hold property and enter contracts in their personal names, meaning they carry personal liability for the charity's debts. This structure suits very small charities with low financial risk.
Prepare your application
You will need the following before starting your application on the OSCR online portal:
- Governing document: Your constitution, trust deed, or articles of association. This must include your charitable purposes, how trustees are appointed and removed, and provisions for winding up. OSCR provides model constitutions for SCIOs.
- Charitable purposes: A clear statement of what your charity exists to do, drafted to align with one or more of the 16 charitable purposes in section 7 of the 2005 Act.
- Public benefit statement: An explanation of how your charity provides or intends to provide public benefit. Private benefit to members must not be a purpose; it may only be incidental to the charitable purposes.
- Trustee details: Names, dates of birth, and addresses for all charity trustees. A SCIO needs at least two trustees; an unincorporated charity typically needs at least three.
- Principal office address: A Scottish address for the charity's principal office. This appears on the public register.
- Financial year end: Your chosen accounting reference date.
Submit your application
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Create an OSCR online account
Go to oscr.org.uk and create an account on the OSCR Online portal. You will use this account for the application and all future reporting.
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Complete the application form
Answer all questions about your proposed charity, including its purposes, activities, governance arrangements, and expected income. Upload your governing document.
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Confirm the charity test
The form asks you to demonstrate how your purposes are charitable and how the organisation provides public benefit. Be specific. OSCR rejects applications where purposes are vague or public benefit is not explained.
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Submit and pay
There is no fee for charity registration with OSCR. Submit the completed application. OSCR aims to process straightforward applications within 6 weeks, though complex cases can take longer.
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Respond to OSCR queries
OSCR may come back with questions about your governing document or purposes. Respond promptly. If your governing document does not meet requirements, OSCR will explain what changes are needed.
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Receive your Scottish charity number
Once approved, your charity appears on the Scottish Charity Register with a number in the format SCxxxxxx. You must use this number on all official correspondence, fundraising materials, and your website.
Cross-border registration
If your charity operates in both Scotland and England or Wales, or if you are an existing English or Welsh charity that wants to operate in Scotland, you may need to register with both OSCR and the Charity Commission.
What happens after registration
Once registered, your charity must:
- File annual returns and accounts with OSCR within 9 months of your financial year end
- Notify OSCR of changes to your charity's name, purposes, principal office, or constitution
- Report notifiable events such as serious incidents, fraud, or significant financial loss
- Display your Scottish charity number on all documents, correspondence, and online
- Keep proper accounting records in accordance with the Charities Accounts (Scotland) Regulations 2006
See our guide on OSCR annual reporting and charity accounts for the full reporting process.