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A page of useful websites and links.

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

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.


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 charity law and regulation in Scotland.


The SSSC is responsible for registering and regulating people who work in social services in Scotland.


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.


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.


The Charity Commission is established by law as the regulator and registrar for charities in England and Wales.

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.


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.


The Scottish Charity Appeals Panel (SCAP)

The Scottish Charity Appeals Panel (SCAP) deals with appeals against decisions made by OSCR. SCAP was established by the Charities and Trustee Investment (Scotland) Act 2005.

SCAP is an independent body. The Panel, its decisions and dealings with charities and the public are independent from both Scottish Ministers and from OSCR. The Panel is not involved in any earlier decisions about a case.


Voluntary sector organisations

The Scottish Council for Voluntary Organisations is the national body representing the voluntary sector.


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.


Professional support

ICAS is the professional body of chartered accountants in Scotland. Their web pages allow a search for suitably qualified accountants in your area.

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.

Membership bodies

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.