Meeting OSCR's requirements

Every Scottish charity must report to OSCR by:

• completing OSCR's Annual Return and Monitoring Return forms
• preparing and lodging annual accounts
• responding to OSCR's enquiries.

We take a proportionate approach to monitoring, with straightforward reporting requirements for smaller charities.

 

Those with an income under £25,000 must complete an Annual Return form which confirms basic information. In most cases the details are already entered and the charity must confirm or amend these, sign the form and return it with a copy of its most recent accounts, within 9 months of its accounting year end.

 

Charities with an income over £25,000 must in addition complete a Monitoring Return form, which provides more detailed financial information.

 

For more information about our proportionate monitoring of charities, read our Monitoring Policy