What this covers (20 activity descriptions)
  • Animal protection organisations
  • Art clubs
  • Associations for the pursuit of a cultural or recreational activity or hobby
  • Automobile association
  • Bishopsgate Institute
  • Boys brigade
  • Boy scouts
  • Breed society
  • British Board of Film Classifications
  • British Legion (other than social clubs)
  • British Safety Council
  • Carnival clubs
  • Church Lads' Brigade
  • Citizens initiative or protest movements
  • Civic associations
  • Civil liberty organisations
  • Community centre
  • Community organisations
  • Conservation and Preservation Society
  • Consumer associations

Guidance for this activity

Set up a community interest company (CIC)

How to register a Community Interest Company, pass the community interest test, and complete the required forms. For social enterprises wanting to trade for community benefit with asset lock protection.

Business Structure
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Understand CIC asset lock rules

How the CIC asset lock protects community assets, when and how you can transfer assets, and dividend and interest caps that apply to Community Interest Companies.

Business Structure
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Meet your ongoing CIC compliance obligations

How to stay compliant as a Community Interest Company. Covers annual CIC reports (Form CIC34), asset lock obligations, dividend caps, and CIC Regulator oversight. This guide is for existing CICs, not for setting up a new CIC.

Business Structure
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SDLT reliefs for corporate property transactions

Comprehensive guide to SDLT reliefs for property developers, corporate groups, and charities. Covers group relief, reconstruction relief, acquisition relief, and charities relief - including clawback rules and the abolition of Multiple Dwellings Relief.

Sector-Specific
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Claim Gift Aid on donations

How charities and CASCs can claim Gift Aid to boost donations by 25%, plus use GASDS to claim on small cash and contactless donations without declarations.

Business Structure
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Prepare charity accounts using SORP

How to prepare charity accounts following the Statement of Recommended Practice (SORP), including thresholds for receipts and payments versus accruals accounts, audit and independent examination requirements, and the trustees' annual report.

Business Structure
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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.

Business Structure
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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.

Business Structure
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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.

Business Structure
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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.

Business Structure
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OSCR charity compliance checklist

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

Business Structure
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