Information and guidance for Scottish charities
There have been some important changes to Scottish charity law under the Charities (Regulation and Administration) (Scotland) Act 2023.
The first changes took effect from 1 April 2024, with further measures introduced in October 2024 and June 2025. The remaining measures will come into force in early 2026.
Find out more about what these changes mean for your charity:
More information to appear on the Scottish Charity Register soon
From early 2026, OSCR will begin publishing annual reports and accounts in full, without any changes, for every charity as soon as they are submitted.
Charities should carefully review their reports and accounts before submission. Personal details, including the names or images of volunteers or beneficiaries, should only be included where appropriate and necessary.
At the same time, OSCR will start publishing the names of every charity’s trustees on the Register. Only the names of each trustee will be published on the charity’s page on the Register. No other personal information will be published.
Managing charity trustee information in OSCR Online
From 30 June 2025, OSCR began collecting charity trustee information through OSCR Online. Providing this information is a legal requirement for all charities.
Find out what information you need to send to OSCR, and how to upload this in OSCR Online.
From early 2026, the first and last names of charity trustees will be published publicly on the Scottish Charity Register.
Webinar – Getting your charity accounts right: A guide for smaller charities
Whether you’re new to charity finance or looking for a refresher, join our upcoming webinar designed specifically for small charities.
We’ll explain what to include (and what not to include) in your accounts, with clear examples tailored for small charities.
With important upcoming changes to how accounts are published on the Scottish Charity Register, it's more important than ever to ensure your accounts are carefully prepared and reviewed before submission.
- Date: Tuesday 3 March 2026
- Time: 1pm-2pm
- Location: Online
- Sign up here
We have a wide range of information, guidance and resources available for Scottish charities. Browse some of our most popular guidance below: