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Making changes to a charity guidance

Published: 06/07/2017
Updated: 22/11/2018


Read our guidance on making changes to your charity, when you need our consent and when you need to tell us about changes.

A summary of when charities need to get OSCR's consent to make changes and when to tell us about changes made. 

Click here to view the Making Changes Summary


This guide is split into sections that explain the different steps of the process and is supported by factsheets produced by the stakeholders below who worked with OSCR to shape and inform the guide.

A Guide To Incorporation


This information will help you with your application to wind up or dissolve your charity. To dissolve a charity means causing the charity to cease to exist.

Wind up or Dissolve Your Charity


This information will help you with your application to change the purposes of your charity. 

Changing Charitable Purposes


This information will assist with your application to change the name of your charity.

Changing Your Charity's Name


Flowchart outlining when OSCR’s consent is required to make changes to your charity.

Information On Consent Flowchart

This guidance sets out the key points charities and applicants to become a charity need to know about the rules around charity names, including the rules under charity law and company law - which apply to companies and Scottish Charitable Incorporated Organisations (SCIOs).

Charity Names Guidance


Read OSCR's guidance on charity reorganisation schemes under sections 39-43 of the Charities and Trustee Investment (Scotland) Act 2005.The guidance is a practical guide to the charity reorganisation process.

Charity Reorganisation Guidance PDF


Read the guidance on how to reorganise a restricted fund – a fund only to be used for a specific purpose.

Find out how to apply for consent to reorganise a restricted fund.

Reorganisation of Restricted Funds PDF


Restricted Funds Reorganisation application form*.

This is an interactive pdf form. Before you put any information on the form you need to 'Save As' onto your device. If you don't do this and open the pdf from your web browser you may not be able to save any of your information.

We recommend you open the file from your device using Adobe Reader, which is free to download. If you are having problems with the pdf, please see the Adobe support website before contacting us.

Please return the completed form and any documentation to info@oscr.org.uk.

Application for restricted funds reorganisation


This guidance is for people who are advising village hall charities about incorporation as a Scottish Charitable Incorporated Organisation (SCIO) or a company; or making changes to their governing document.

Guidance for Village Halls Governed by a Deed of Trust PDF

From 1 January 2018 Scottish Charitable Incorporated Organisations (SCIOs) and Charitable Incorporated Organisations (CIOs) will appear in the Registrar’s Index of Company Names, which is maintained by Companies House. Charities that are companies already appear on the index. See our FAQs below for more information. 

FAQs: SCIOs on the Index of Company Names