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The Scottish Charitable Incorporated Organisation (SCIO) is a new legal form for registered Scottish charities.  The SCIO is a corporate body which is a legal entity able to enter into contracts, employ staff, incur debts, own property, sue and be sued.

There are important differences between being a SCIO and being any other type of body with charitable status in Scotland.  Before applying to become a SCIO, organisations need to be fully aware of the implications that this form of charitable status brings.  Please read our publication, SCIOs: A Guide and our SCIOs: FAQs for further information.

This new form of charitable status has been available from 1 April 2011 to individuals thinking about applying for charitable status for a new organisation and, on a phased basis as follows, to existing charities wishing to change their legal form:

• existing charitable companies and charitable industrial and provident societies are able to apply to convert to SCIO form as of 1 January 2012
• existing Scottish charities which are any other type of legal form have been able to apply to change legal form to a SCIO from 1 April 2011.

Managing your SCIO

SCIOs, as with all other types of charitable bodies registered in Scotland, have certain legal requirements to meet, for example reporting to OSCR on an annual basis.

It is important for organisations to understand the operating and reporting requirements for SCIOs.  Further information is available from section 5 of our publication, SCIOs: A Guide, and the Managing your charity section of the website.

Help in setting up your SCIO

While we can advise you on the application process and meeting our requirements, we are unable to help you with setting up your SCIO.  Information and guidance about setting up a SCIO is available from:

• Your local Third Sector Interface, organisations which offer support to voluntary organisations.
• The Scottish Council for Voluntary Organisations (SCVO).
• Organisations considering applying to become a SCIO may also wish to consult a professional adviser. The Law Society of Scotland and the Institute of Chartered Accountants in Scotland may be able to help you identify a professional firm with expertise in charity law and accounting.
• HMRC will be able to help you with any questions you may have about tax.
• The Scottish Government's website has an Enterprising Third Sector Zone which gives details of the help and practical support available.

Applying for SCIO status

Our How to Apply page provides advice on the SCIO application process.  If you are an existing charity wishing to change legal form to a SCIO, please read our Making changes to your charity page for further information and an application form.

Working with SCIOs

Our Working with SCIOs leaflet gives anyone who is working with, or planning to work with, SCIOs more details about this new legal form and how it is regulated.  We explain what is different about SCIOs, the rules they must comply with, and what you need to know if you are considering working with a SCIO.