Links
Below is a list 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
Government departments and agencies
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Her Majesty’s Revenue and Customs (HMRC)
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 Scottish Government
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.
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The Scottish Social Services Council
The Scottish Social Services Council is responsible for registering and regulating people who work in social services in Scotland.
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Care Commission
The Scottish Commission for the Regulation of Care (The Care Commission) was established in April 2002 as the new, independent regulator set up under the Regulation of Care (Scotland) Act 2001 to regulate care services in Scotland.
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The Scottish Housing Regulator
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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Charity Commission for England and Wales
The Charity Commission is established by law as the regulator and registrar for charities in England and Wales.
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The Department for Social Development in Northern Ireland
The Department for Social Development was estabished in December 1999 as part of the Northern Ireland Executive. It has strategic responsibility for urban regeneration, community and voluntary sector management, social legislation, housing, social security benefits, pensions and child support.
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Voluntary sector organisations
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Scottish Council for Voluntary Organisations (SCVO)
The Scottish Council for Voluntary Organisations is the national body representing the voluntary sector. SCVO has recently launched a new information service on a variety of topics from setting up and managing a charity to managing people
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Councils for Voluntary Services Network (CVS)
The Councils for Voluntary Service (CVS) network consists of 56 independent organisations that provide a range of development and support services to voluntary organisations across Scotland. CVS activity is supported by the Scottish Executive and local authorities, as well as by trading income and funding from a wide range of sources.
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Professional support
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The Institute of Chartered Accountants of Scotland (ICAS)
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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Law Society of Scotland
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 Fundraising Standards Board
The Fundraising Standards Board (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.
Accounting and reporting by charities
The Charities Accounts (Scotland) Regulations 2006
SSI 2006/218 - Web version (HTML)
SSI 2006/218 - Print version (PDF - 68 KB)
SSI 2006/218 - Executive Note (PDF - 80 KB)
SSI 2006/218 - Web version (HTML)
SSI 2006/218 - Print version (PDF - 68 KB)
SSI 2006/218 - Executive Note (PDF - 80 KB)
Statement of Recommended Practice (SORP)













