A page of useful websites and links to the legislation.
OSCR accepts no responsibility for the content or reliability of
any external website nor does it endorse any view expressed
therein. OSCR is not responsible for the privacy practices of such
sites.
If you would like us to add a link to your website please
complete and return our
website link
form.
Please click on the organisation's name to view their
website.
Government departments and agencies
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Her Majesty's Revenue and Customs (HMRC) Charities is
responsible for the administration of tax reliefs available to
Charities and the direct and indirect tax obligations of Charities
and charity trading companies. HMRC also provides guidance about
tax reliefs available to donors.The HMRC charity pages are intended
to provide you with a one stop shop for information and questions
about tax issues relating to charities and charitable
donations.
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The devolved Government for Scotland is responsible for most
of the issues of day-to-day concern to the people of Scotland,
including health, education, justice, rural affairs and transport,
and policy issues relating to c harity
law and regulation in Scotland.
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The SSSC is responsible for registering and regulating people
who work in social services in Scotland.
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SCSWIS 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.
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The Scottish Housing Regulator is the Scottish
Government's housing and regeneration agency
and is the registrar and regulator for Registered
Social Landlords (RSLs), many of which have charitable
status.
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The Charity Commission is established by law as the regulator
and registrar for charities in England and Wales.
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The Charity Commission
for Northern Ireland
The Charities Act (Northern Ireland) 2008 created the Charity
Commission for Northern Ireland (CCNI). The CCNI will
establish a compulsory charity register of all charities operating
in Northern Ireland. It will provide a charity test of who is and
who isn't a charity. It will also put in place new requirements for
all public collections.
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The
Scottish Legal Complaints Commission (SLCC)
The SLCC was set up to investigate complaints made by members of
the public about services provided by legal practitioners in
Scotland. It operates wholly independently of the legal profession
and will launch on the 1st of October 2008. The Commission cannot
accept any complaints before that time, and so until then service
complaints should be addressed to the relevant professional
organisation.
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Voluntary sector organisations
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The Scottish Council for Voluntary Organisations is the
national body representing the voluntary sector.
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Each local authority area in Scotland has a Third Sector
Interface, bringing together Councils for Voluntary Service and
Volunteer Centres.
A Third Sector Interface will provide:
- Support to voluntary organisations operating in the area, both
local and those national organisations that deliver services at the
local level.
- Support to and promotion of volunteering.
- Support and development of social enterprise.
- Connection between the Community Planning Partnership and the
Third Sector.
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Professional support
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ICAS is the professional body of chartered accountants in
Scotland. Their web pages allow a search for suitably
qualified accountants in your area.
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The Law Society of Scotland is the governing body for Scottish
solicitors. The Society promotes the interests of the solicitors'
profession and those of the public in relation to the profession.
The website gives information about where to find, and what to
expect from a solicitor, the history of Scots law and the latest
news from the Society.
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Membership bodies
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The FRSB administers the scheme for the self-regulation of
fundraising in the UK. OSCR and the FRSB have signed a
Memorandum of Understanding (MOU) that sets out the
responsibilities and relationship between OSCR and FRSB in relation
to charitable fundraising in Scotland. Information on FRSB
and member charities in Scotland is available on the FRSB
website.
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Legislation
Charities and Trustee Investment (Scotland) Act 2005
The Act is available (ISBN 0 10 590084 2) from The Stationery
Office Limited (Customer Services Telephone 0870 600 5522) in
printed form as well as
online.
Explanatory notes
The Explanatory Notes (ISBN 0105910732) are also available
from The Stationery Office Limited to order in printed form as well
as
online.
The Charities Accounts (Scotland) Regulations 2006
Statement of Recommended Practice (SORP)
The 1990 Act
Supporting Regulations