Memoranda of Understanding

OSCR's formal agreements with other organisations. These agreements set out the expectations and terms and conditions of the working relationship between the two organisations
This page outlines the Memoranda of Understanding (MOUs) we have in place.  Please click on the links to view the full documents.


Big Lottery Fund

OSCR and the Big Lottery Fund recognise the opportunities for joint working. The Policy Statement sets out both our commitments in this area detailing how we will share information, evidence, and generally collaborate on cases where there is evidence of maladministration, misconduct or poor practice. In addition, commitments are made to appropriate policy liaison and joint activities such as working groups and seminars.

The Scottish Housing Regulator

The Scottish Housing Regulator carries out a number of functions for OSCR in respect of Registered Social Landlords (RSLs). For further information read our MOU.

A Briefing Note on what this MOU means in practice for RSLs has been produced and is a useful reference when engaging with both OSCR and the SHR.

A Briefing Note has been produced for Registered Social Landlords (RSLs) with charitable status who are considering low cost home ownership initiatives.


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 be registered and regulated by OSCR. For further information read our 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 MOU with HMRC outlines when and how we will share information. For further information read our MOU.

OSCR and HMRC have also published a statement on the requirements for 'definition clauses' in the constitution of bodies seeking charitable status in Scotland and wishing to apply for charity tax relief.  For further information please read the briefing note and supporting statement on charitable purposes.

 

Financial Services Authority (FSA)

The FSA regulates Industrial and Provident Societies and Friendly Societies. This MOU sets out how OSCR and the FSA can fulfil their statutory duties in the most effective way possible, as well as the circumstances in which we will share information and work together. For further information please read our MOU. Some Industrial and Provident Societies are RSLs, and, if this is your organisation, please also read our Scottish Housing Regulator 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 read our MOU.

If you would like to find out more about the work of FRSB and membership, please visit FRSB's website.

 

Social Care and Social Work Improvement Scotland (SCSWIS)

SCSWIS (formerly the Care Commission) is an independent body set up to scrutinise and improve care, social work and child protection services for the benefit of the people who use them. For further information read our 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. This policy statement sets out how we will work together in dealing with complaints and developing relevant guidance. For further information read our policy statement.

 

The Regulator of Community Interest Companies (CIC)

A CIC is a 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. The purpose of this MOU is to set out liaison arrangements between OSCR and the CIC Regulator. For further information read our MOU.

 

Scottish Public Services Ombudsman (SPSO)

Along with regulating OSCR, the SPSO regulates a number of charities including RSLs, colleges and universities.  This MOU outlines how complaints about these organisations will be dealt with and includes a complaints matrix to ensure that referrals are made efficiently between each regulator. For further information read our MOU.

 

The Crown Office and Procurator Fiscal Service (COPFS)

OSCR has always worked closely with the COPFS and this MOU reflects our continued commitment to joint working. The MOU outlines how and when we will work together and share information and will be primarily used by OSCR's Investigations Team.  For further information read our MOU.