Sector
Charities & Social Enterprise
Registered charities, CICs, social enterprises and non-profit organisations.
Start here
Navigate the 2026 fundraising and employment changes for your charity
New Fundraising Code, refreshed CC20 and new employment duties land together
Set up a charity
Register and set up a charity
Scottish charity compliance quick check
For charities registered with OSCR in Scotland
Set up a community interest company (CIC)
The CIC route for social enterprises
Responding to an OSCR charity investigation
OSCR investigation? Start here (Scotland)
Who regulates you
Local Authority (opens in a new tab)
Local councils enforce food safety (via Environmental Health Officers), issue alcohol licences, grant planning permission, and regulate certain business activities at local level. Responsibilities …
Enforces 4 Acts this sector relies on.
OSCR (opens in a new tab)
Registers and regulates Scottish charities. Maintains the Scottish Charity Register. Investigates concerns about charity governance and misconduct.
Enforces 3 Acts this sector relies on.
Fire and Rescue Authority (opens in a new tab)
Local fire and rescue services enforce the Regulatory Reform (Fire Safety) Order 2005 in England and Wales. Conduct fire safety inspections of business premises, …
Enforces 2 Acts this sector relies on.
HMRC (opens in a new tab)
Tax collection, customs duties, national insurance, tax credits, and enforcement of the National Minimum Wage. Regulates all UK businesses for tax compliance including Corporation …
Enforces 2 Acts this sector relies on.
Key legislation
See all 13What’s changing
Employment Rights Act 2025: reforms from October 2026 to January 2027
General rules
Common requirements that apply across industries. Conditions such as employing people or operating premises are shown only after they are known.
Meet your business waste duty of care
Every business that produces, stores or disposes of waste has a duty of care under section 34 of the Environmental Protection Act 1990, and stays responsible after it hands the waste on. Use only registered waste carriers, complete waste transfer notes correctly, and follow the stricter rules for hazardous waste.
Applies across industries.
General ruleFile your confirmation statement
File a confirmation statement every 12 months, within 14 days after your review period ends. Filing late is a criminal offence for the company and its officers.
Applies across industries.
General ruleVerify your identity for Companies House as a director or PSC
Yes, if you are an individual director or PSC of a UK company, or an individual director of an overseas company registered in the UK. Corporate directors and officers of corporate PSCs are not yet required to verify. The transition for existing directors and PSCs ends on 17 November 2026.
Applies across industries.
General ruleCheck if you need to register for VAT
You must register for VAT when your taxable turnover passes the registration threshold in any rolling 12 months, or when you expect it to pass the threshold within the next 30 days alone. Under the first test, register within 30 days of the end of the month. Late registration brings penalties and backdated VAT.
Applies across industries.
All guidance for charities & social enterprise
Compliance & Legal
2
Registration rules for trade unions, political parties and charities
What you must register depends on what your organisation is. A party that fields candidates under its name must register with the Electoral Commission, trade unions file an annual return with the Certification Officer, and charitable bodies may need to register with their nation's charity regulator.
Relevant to a specific activity in this sector.
Check which extra licences your hospitality business needs
A premises licence does not cover gaming machines, civil weddings, one-off events, accommodation for several unrelated people, members' clubs or shisha. Each needs its own permission, mostly from your council, and a wedding approval or HMO licence must be in place before you start.
Relevant to a specific activity in this sector.
Business Structure
5
OSCR annual reporting and charity accounts
Every charity on the Scottish Charity Register must file an annual return and accounts with OSCR within 9 months of its year end. The return includes an online monitoring return, and your gross income decides whether you prepare receipts and payments or accruals accounts and what external scrutiny you need.
Relevant to a specific activity in this sector.
Respond to an OSCR inquiry
If the Office of the Scottish Charity Regulator (OSCR) opens an inquiry, the trustees must reply fully and honestly by each deadline. OSCR can then close it, make recommendations, give directions or suspend people, or ask the Court of Session to act. You can ask for a review and appeal.
Relevant to a specific activity in this sector.
Understanding OSCR and Scottish charity regulation
Charity regulation is devolved, so charities in Scotland answer to the Office of the Scottish Charity Regulator under Scottish law, chiefly the Charities and Trustee Investment (Scotland) Act 2005. OSCR registers charities, monitors their returns and investigates misconduct, and the 2023 Act strengthened its powers.
Relevant to a specific activity in this sector.
Report annually to the Charity Commission for Northern Ireland
Every charity registered in Northern Ireland must send the Charity Commission an Annual Monitoring Return, with accounts, a trustees' report and an examiner's or auditor's report, within 10 months of its year end. Your income decides the type of accounts and whether you need an independent examination or an audit.
Relevant to a specific activity in this sector.
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.
Relevant to a specific activity in this sector.
Subsectors
SIC 2007 divisions covered by this sector.