Submit an online annual return

All charities registered in Scotland have a legal duty to provide OSCR with annual reports and accounts every year. This is one of the charity trustee duties in terms of The Charities and Trustee Investment (Scotland) Act 2005.

Without this information there's no evidence to show OSCR and others that you are carrying out activities and providing public benefit.

How do I submit an online annual return?

To submit an online annual return, please log in to OSCR Online.

We have recently made some improvements to the online annual return process to make it easier for you to complete your online annual return fully and accurately. The updated online annual return applies to all charities who have a financial year end date of 30 November 2023 or later.

While the process itself remains the same, you will see additional guidance and support as you fill in your online annual return.

The step-by-step guidance below will help you to submit your online annual return:

• If your financial year end date is 29 November 2023 or before, please click here.
• If your financial year end date is 30 November 2023 or after, please click here.

Please visit our Online Services section for more information about logging in to OSCR Online, resetting your password and other FAQs.