OSCR (opens in a new tab)
Registers and regulates Scottish charities. Maintains the Scottish Charity Register. Investigates concerns about charity governance and misconduct.
Enforces 4 Acts this sector relies on.
Sector
Charities & Social Enterprise
Registered charities, CICs, social enterprises and non-profit organisations.
- Guides
- 18
- Regulators
- 8
- Legislation
- 9
- Journeys
- 4
Start here
See all 4Step-by-step routes through what charities & social enterprise businesses must do.
Ranked by how thoroughly each journey maps this sector's guidance.
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.
JourneySet up a membership organisation
JourneyResponding 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.
Who regulates you
See all 8The bodies that set rules and enforce compliance for charities & social enterprise.
Ranked by how much of the legislation this sector's guides cite each one enforces.
Charity Commission (opens in a new tab)
Statutory regulator of registered charities in England and Wales. Maintains the public register of charities (168,000+ registered). Ensures charity trustees comply with legal obligations. …
Enforces 3 Acts this sector relies on.
CIC Regulator (opens in a new tab)
Regulates Community Interest Companies, a special type of limited company for social enterprises that use profits for community benefit. Approves CIC registration and monitors …
Enforces 3 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 3 Acts this sector relies on.
HSE (opens in a new tab)
Workplace health, safety, and welfare regulation across all industries. Enforces the Health and Safety at Work Act 1974 and related regulations. Investigates serious incidents …
Enforces 3 Acts this sector relies on.
ICO (opens in a new tab)
Data protection, freedom of information, privacy and electronic communications regulation. Enforces UK GDPR and Data Protection Act 2018. Issues fines for breaches. All businesses …
Enforces 2 Acts this sector relies on.
Key legislation
See all 9The Acts and statutory instruments that set duties for this sector.
Ranked by how many of this sector's guides cite each — the legislation most central to the sector appears first.
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Act
CRASA 2023 (opens in a new tab) Cited by 6 of this sector's guides
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Act
Charities Act 2011 (opens in a new tab) Cited by 6 of this sector's guides
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Act
CTISA 2005 (opens in a new tab) Cited by 6 of this sector's guides
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SI
Community Interest Company Regulations 2005 (opens in a new tab) Cited by 3 of this sector's guides
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Act
Charities Act 2022 (opens in a new tab) Cited by 2 of this sector's guides
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Act
Small Charitable Donations Act 2012 (opens in a new tab) Cited by 1 of this sector's guide
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SI
Scottish Charitable Incorporated Organisations Regulations … (opens in a new tab) Cited by 1 of this sector's guide
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SI
Charities (Accounts and Reports) Regulations 2008 (opens in a new tab) Cited by 1 of this sector's guide
All guidance for charities & social enterprise
18 guides for this sector.
Grouped by topic area, with the topic holding the most guidance first; within each, the most comprehensive guides lead.
Business Structure
17 guides
- 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 …
- Register a charity with the Charity Commission How to register your charity in England and Wales, including income thresholds, charitable purposes requirements, and the registration process.
- Run a compliant membership organisation Whatever kind of membership organisation you run — a trade body, a union, a congregation, a party or a club …
- 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 …
- Understand your duties as a charity trustee The six key duties every charity trustee must follow, with guidance on eligibility, conflicts of interest, liability, and remuneration rules …
- 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 …
- 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, …
- 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 …
- 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 …
- 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 …
- Membership organisations compliance checklist A confirmation checklist for membership organisations — trade bodies, unions, congregations, parties, clubs and societies. Work through the duties every …
- OSCR charity compliance checklist Annual compliance checklist for Scottish charities registered with OSCR. Covers registration obligations, annual reporting, accounting, trustee duties, and notifiable events.
- OSCR enforcement and charity investigations What triggers an OSCR inquiry, OSCR's enforcement powers including those strengthened by the 2023 Act, possible outcomes of an investigation, …
- Registration rules for trade unions, political parties and charities What a membership organisation must register depends on what it is. Trade unions list with the Certification Officer and file …
- 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 …
- 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 …
- Which membership organisation rules apply to your organisation Membership organisations — trade and professional bodies, trade unions, religious congregations, political parties, clubs and societies — are mostly governed …
All journeys
- 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 …
- Set up a membership organisation
- Responding to an OSCR charity investigation What to do if your Scottish charity faces an OSCR inquiry or enforcement action. Covers understanding the type …
- Scottish charity compliance quick check Quick compliance check for Scottish charities registered with OSCR. Covers annual reporting, trustee duties, and the full OSCR …
Subsectors
SIC 2007 divisions covered by this sector.