Please click here to read OSCR’s COVID-19 Guidance for Charities

Managing Your Charity

OSCR has a duty to encourage and facilitate compliance by charities with the requirements of the legislation.

Find out more about our reporting requirements by using the links below:

Using OSCR Online

Information on how to use OSCR Online to update your charity details and submit an online annual return.

Trustee Duties

Information on the role, statutory duties and responsibilities of charity trustees.


There are many rules that govern fundraising by charities. Find out more in this section.

Making changes to your charity

Find out what you need to do when you are considering making changes to your charity.

Reorganisation of your charity

Find out how to apply to OSCR to reorganise your charity or restricted fund and how to make representations on a reorganisation scheme.

Reviews of charitable status

OSCR is under a duty to review entries in the Scottish Charity Register and to remove those charities that no longer meet the charity test.

Annual Monitoring

Find out about Scottish Charities annual monitoring requirements for OSCR.

Charity Accounting

This page provides information on the format and independent scrutiny requirements for Scottish charity accounts.

Registration Logo Media Pack

Download the registration logo and guidelines.

Notifiable Events

Find out about Notifiable Events and reporting these to OSCR. 

Winding up or dissolving your charity

Find out how to wind up or dissolve your charity.

General Data Protection Regulation (GDPR)

Find out more about GDPR