When a charity is removed from the Scottish Charity register, they still have responsibilities under charity law to prepare and submit accounts to OSCR for any outstanding charitable assets they hold at the time of removal.
These assets include:
- any property previously acquired
- any property representing income previously acquired
- the income from such property.
Read our guidance on OSCR Monitoring Under
Section 19 for further information on the reporting
responsibilities of former charities.
When can a charity be removed from the
Register?
Charities may be removed from the Scottish Charity Register at
their own request or because we decide to remove them.
What happens after a charity has been removed from the
Register?
When a charity is removed from the Register, we will ask the
former charity to provide the following information:
- A statement of charitable assets at the date of removal from
the Register.
- A statement of the proposed use of these charitable
assets.
- Any outstanding accounts, if appropriate, which were due to be
filed with us up to the date of removal from the Register.
- Confirmation of the chosen accounting reference date for
reporting to us.
From the information supplied, we will determine whether the
former charity has ongoing responsibilities as set out in charity
law.
What happens if OSCR determines there are ongoing
responsibilities?
If we determine ongoing responsibilities exist, the former
charity is required to continue to submit annual accounts to us
within nine months of its chosen accounting reference date.
Once these assets (or any income from them) have been used up
and are no longer held by the former charity, we will have no
further interest in the organisation.