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Responding to an OSCR charity investigation

What to do if your Scottish charity faces an OSCR inquiry or enforcement action. Covers understanding the type of investigation, cooperation obligations, getting professional advice, corrective action, and OSCR's enforcement powers including removal of trustees and directed winding up.

Charities & Social Enterprise Running a Business Updated 3 September 2026
references 3 guides

Identify the type of OSCR action

If OSCR has contacted your charity about concerns, your first step is to understand exactly what is happening and how serious it is. OSCR operates under the Charities and Trustee Investment (Scotland) Act 2005 and uses a proportionate approach. Not every contact means formal enforcement -- OSCR may be making preliminary enquiries, conducting a formal inquiry under section 28, or taking direct enforcement action.

OSCR enforcement and investigations

How OSCR investigates charities, the types of inquiry and enforcement action available, and what each means for your charity

Cooperate and respond promptly

Charity trustees have a legal duty to cooperate with OSCR inquiries. Read the correspondence carefully and note any deadlines. Gather the documents OSCR has requested -- typically governing documents, accounts, trustee meeting minutes, and records of the decision or activity under scrutiny. Respond within the stated timescale, even if only to acknowledge receipt and request an extension.

Get professional advice

For formal inquiries or proposed enforcement action, seek advice from a solicitor experienced in Scottish charity law. The Scottish Council for Voluntary Organisations (SCVO) can also provide guidance to member charities. Review your trustee duties now -- demonstrating that you understand your obligations and have identified what went wrong strengthens your position.

Trustee duties under Scottish charity law

Your legal duties as a charity trustee in Scotland, including the duty of care, acting in the charity's interests, and personal liability

Take corrective action

OSCR expects charities to demonstrate genuine improvement. Document the specific steps you are taking to address the concerns raised -- whether that means updating governance procedures, improving financial controls, or resolving conflicts of interest. Evidence of prompt corrective action can influence OSCR's decision on whether formal enforcement is necessary.

Understand OSCR's enforcement powers

OSCR can suspend or remove charity trustees, restrict transactions, appoint trustees, direct a charity to wind up, or remove a charity from the Scottish Charity Register. The most serious powers require application to the Court of Session. Understanding the range of possible outcomes helps you assess risk and respond proportionately.

Understanding OSCR regulation

How OSCR regulates Scottish charities, including the Scottish Charity Register, reporting requirements, and the regulatory framework