Charities & Social Enterprise
Registered charities, CICs, social enterprises and non-profit organisations.
Business activities
This sector covers the following areas of business activity:
Guided journeys
Step-by-step guides for businesses in this sector:
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.
Start journey →Setting up a charity in Scotland
End-to-end learning path for setting up a charity in Scotland: understanding OSCR regulation, the charity test, registration, trustee duties, annual reporting and accounts, and ongoing compliance obligations.
Start journey →Scottish charity compliance quick check
Quick compliance check for Scottish charities registered with OSCR. Covers annual reporting, trustee duties, and the full OSCR compliance checklist.
Start journey →Guidance for charities & social enterprise
Business Structure
- Set up a community interest company (CIC) — How to register a Community Interest Company, pass the community interest test, and complete the …
- Understand CIC asset lock rules — How the CIC asset lock protects community assets, when and how you can transfer assets, …
- Meet your ongoing CIC compliance obligations — How to stay compliant as a Community Interest Company. Covers annual CIC reports (Form CIC34), …
- Understand your duties as a charity trustee — The six key duties every charity trustee must follow, with guidance on eligibility, conflicts of …
- Register a charity with the Charity Commission — How to register your charity in England and Wales, including income thresholds, charitable purposes requirements, …
- Claim Gift Aid on donations — How charities and CASCs can claim Gift Aid to boost donations by 25%, plus use …
- Prepare charity accounts using SORP — How to prepare charity accounts following the Statement of Recommended Practice (SORP), including thresholds for …
- Register a charity with OSCR — How to register a charity with the Office of the Scottish Charity Regulator (OSCR). Covers …
- OSCR annual reporting and charity accounts — How to complete your annual return and file charity accounts with OSCR. Covers the 9-month …
- Understanding OSCR and Scottish charity regulation — How charity regulation works in Scotland and why it differs from the rest of the …
- Trustee duties under Scottish charity law — Your legal duties as a charity trustee in Scotland, including the general duties under the …
- OSCR charity compliance checklist — Annual compliance checklist for Scottish charities registered with OSCR. Covers registration obligations, annual reporting, accounting, …
- OSCR enforcement and charity investigations — What triggers an OSCR inquiry, OSCR's enforcement powers including those strengthened by the 2023 Act, …
Sector-Specific
- SDLT reliefs for corporate property transactions — Comprehensive guide to SDLT reliefs for property developers, corporate groups, and charities. Covers group relief, …