Memoranda of Understanding
OSCR has entered into a number of formal agreements with other organisations. The agreements set out expectations, terms and conditions of the working relationship between the two organisations.
This page outlines the Memoranda of Understanding (MOU's) we have in place. Please click on the links below for further information:
Completed MOU's
Communities Scotland
Communities Scotland carries out a number of functions for OSCR in respect of Registered Social Landlords (RSL's). For further information please read our Communities Scotland MOU.
To outline to RSL's what this means in practice, OSCR and Communities Scotland have developed a Briefing Note .
The Charity Commission for England and Wales
The Charity Commission regulates charities in England and Wales. Some charities regulated by the Charity Commission also have operations in Scotland and may also have to be registered and regulated by OSCR. For further information please read our Charity Commission MOU.
HM Revenue and Customs (HMRC)
OSCR has always worked closely with HMRC in the transition to OSCR taking responsibility for the granting of charitable status. The initial joint statement produced in 2006 has been developed further and we now have a formal MOU. For further information please read our HMRC MOU. The MOU outlines clear commitments for the sharing of information and procedures for working together.
OSCR and HMRC have also published a statement on the requirements for 'definition clauses' in the constituion of bodies seeking charitable status in Scotland and wishing to apply for charity tax relief. For further information please read the statement on charitable purposes and briefing note
Financial Services Authority (FSA)
The FSA regulates Industrial and Provident Societies and Friendly Societies. Most are RSLs, and if your organisation is an RSL you should read the Communities Scotland MOU. If your organisation is not an RSL, please read our Financial Services Authority MOU.
Fundraising Standards Board (FRSB)
The FRSB is a self-regulatory body, regulating fundraising. The MOU sets out the relationship between OSCR and the FRSB, explaining how we have agreed to work together to help the sector achieve the highest standards in fundraising. For further information please read our Fundraising Standards Board MOU.
If you would like to find out more about the work of FRSB and membership, please visit FRSB's website.
The Care Commission
The Care Commission regulates many of the charities that provide care services to communities. For further information please read our Care Commission MOU.
The Scottish Funding Council (SFC)
All legally self-standing Scottish-based colleges and universities are registered charities in Scotland and subject to the regulation requirements of OSCR. The Scottish Funding Council is the body which distributes funding for teaching and learning, research and other activities in Scotland’s colleges and universities. It is important that OSCR and SFC work together when dealing with complaints, but also when developing guidance. For further information about arrangements and our commitment to joint working please read our Scottish Funding Council policy statement.
The Regulator of Community Interest Companies (CIC)
A CIC is a new type of limited company designed specifically for those wishing to operate for the benefit of the community, rather than for the benefit of the owners. For further information please read our Regulator of Community Interest Companies MOU.
Scottish Public Services Ombudsman (SPSO)
Along with regulating OSCR, the SPSO regulates a number of charities including RSL's, colleges and universities. Our MOU outlines how complaints about these organisations will be dealt with and includes a complaints matrix to ensure that referrals can be made more efficiently between each regulator. For further information please read our Scottish Public Services Ombudsman MOU.
The Crown Office and Procurator Fiscal Service (COPFS)
OSCR has always worked closely with the COPFS and our updated MOU reflects our continued commitment to joint working. The new agreement outlines changed processes as a result of our new enquiry and intervention powers and will be primarily used by OSCR’s Investigations Team. For further information please read our Crown Office and Procurator Fiscal MOU.
