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Annual reporting

Every year, each charity registered in Scotland must send us their:

  1. Online annual return
  2. Annual accounts
  3. Trustees’ Annual Report
  4. External scrutiny report

This is a legal requirement, and charities must send this information to us within 9 months of their financial year-end date.

What is an online annual return?

All Scottish charities have a legal duty to send us certain information each year. This information shows OSCR, the public and others (such as funders) that you are carrying out activities and providing public benefit.

This information is sent to us through an online annual return. Some of the information from your online annual return will be published publicly on your charity’s Scottish Charity Register entry.

What information you need before submitting

As part of the online annual return, you will be asked questions about your charity, its finances and how the charity is run. All the questions should be straightforward to answer for anyone who has a good understanding of how the charity operates.

You will also be asked to upload your required annual accounts, Trustees’ Annual Report and external scrutiny report.

From 30 June 2025, you will also be required to submit the following details for each charity trustee: 

  • Full name
  • Home address
  • Email address
  • Telephone number
  • Date of birth
  • Date of appointment

Creating your accounts

You must prepare your charity's accounts in one of two ways, depending on the size of its income, its legal form or how its constitution is worded. The two types of accounts are:

  • Receipts and payments accounts
  • Fully accrued accounts

See our step-by-step guide to help you understand what type of accounts your charity should prepare, and to find guidance and templates with more information.

How to submit your annual information

Annual reporting information should be sent to us through our online service, OSCR Online.

A charity can have up to three charity users in OSCR Online, who can log in and complete the online annual return. Charity users can be trustees, staff or volunteers – or even professional advisors such as your accountant.

You will then be asked a series of questions about your charity. As you work through the online annual return, you will see pop-up guidance to help you complete it fully and accurately. You can save the online annual return as a draft and finish it at another time. Don’t forget to attach your annual accounts, Trustees’ Annual Report and external scrutiny report before submitting your completed online annual return.

How to use OSCR Online

To submit an online annual return, you must log in to OSCR Online. Each charity has a principal contact and up to three charity users who can log in to OSCR Online.

It’s important to keep your contact details up-to-date as we will send you email reminders when your next online annual return is due to be completed.

More guidance

For more detailed guidance about annual reporting, please see the following sections:

 

 

FAQs about annual reporting

What information do you need to send?

Every year you must complete your online annual return and with this you must send your:

  1. Annual accounts
  2. Trustees’ Annual Report, and
  3. External scrutiny report

All the information is needed to complete the annual monitoring requirements.

Using OSCR Online makes the process easier and helps you to get it right.

The information collected from the online annual return helps OSCR maintain an accurate and useful Scottish Charity Register and allows us to monitor and regulate charities operating in Scotland.

When do you need to send the information?

You have 9 months from your financial year end date to send the information.

Why do you need to send the information?

All charities registered in Scotland have a legal duty to complete their annual return each year and submit this with a copy of their accounts. The accounts must include the financial information, a trustees’ annual report and an external scrutiny report. This is one of the charity trustee duties in terms of The Charities and Trustee Investment (Scotland) Act 2005.

Without the information there's no evidence to show OSCR and others that you are carrying out activities and providing public benefit. 

What does OSCR do with the information?

When the online annual return is completed, charities will be issued with an email which will either:

  • Provide them with some feedback based on how the questions in the annual return were answered
    OR
  • Advise them we have processed the annual return based on the information they have provided

We don’t do a full check of every trustees’ annual reports and accounts that we receive.

We do detailed checks throughout the year of some charities reports and accounts:

  • Where we identify issues, we will follow up directly with the charity.
  • Where we identify common trends, we will highlight these and provide guidance where necessary for the benefit of the charity sector as a whole.

We publish the reports and accounts of all charities with an income of £25,000 or more and all SCIOs on the Scottish Charity Register. Due to updates to charity law, from the end of 2025, all accounts submitted to OSCR will be published in full on the Scottish Charity Register for a minimum of five years without redaction.

We are a cross-border charity registered in England and Wales, what do we need to do?

There are around 1,300 charities that are registered both with us and with the Charity Commission for England and Wales, known as cross-border charities.

If you are a cross-border charity you will complete a shorter annual return which asks some basic questions about your charity. You will be provided with the correct return when you log in.

In England and Wales the deadline for submitting accounts is 10 months after the financial year end date. However, cross-border charities must still submit to OSCR within 9 months of their financial year end date, which is the same as the timescales under company law.

See our guidance for cross-border charities for more information.

What happens if the information is not sent?

Once the deadline date has passed you are late in providing the information. A red line and the number of days your charity is late by will appear on your Scottish Charity Register entry to highlight this to the public and others, such as funders. 

This red line will come off when your return is up to date. However, your annual return submission history will continue to show late returns for five years by highlighting the date received in red.

Our aim is to achieve compliance, so we will send you reminder emails until 10 weeks after your deadline date. After this point the charity is classed as defaulting.

Find out more by reading our guidance on what happens if you do not submit on time.

What if the information is not sent within 10 weeks of the deadline date?

If your information is not sent to us within 10 weeks of the deadline date the charity will be shown as defaulting on the Scottish Charity Register. This means the charity has defaulted on the legal requirement to provide OSCR with annual reports and accounts, which is a breach of the charity trustees’ duties. This is misconduct and we have powers take action against charity trustees where appropriate and proportionate.

Without this information there's no evidence to show OSCR and others that you are carrying out activities and providing public benefit.  If a charity fails to submit accounts to us then we have the power to remove the charity from the Register under section 45A of the Charities and Trustee Investment (Scotland) Act 2005.

Find out more by reading our guidance on what happens if you do not submit on time.

What happens to inactive charities?

In general, if a charity does nothing for a prolonged period, it is unlikely to be providing public benefit, and this may result in it failing the charity test. There are some exceptions where this principle does not apply. We call these ‘inactive charities’.

One type of inactive charity is where a charity is set up to act if a particular event occurs in the future, and where public benefit is provided because the charity is there ‘just in case’. 

For example:

  • a charity is set up to relieve the needs of those who might be made homeless by flooding in a flood-prone area of Scotland – there may be no floods and therefore no activity for several years, but the existence of the charity allows prompt relief should a flood occur.

Another type of inactive charity is a ‘legacy’ charity:

  • where one charity is replaced or taken over by another, the charity which has been taken over continues purely to receive legacies and pass them to the new charity – there may be long periods where no money is received or transferred, but the ‘legacy’ charity provides benefit by making sure that donations reach the right destination.

Where an inactive charity remains on the Register, it will still need to meet all the requirements of being a charity. 

In particular it must:

  • meet the charity test
  • have charity trustees who comply with all the charity trustee duties
  • comply with annual monitoring: preparing and submitting accounts, trustees’ annual report and the Online annual return. 
What are the requirements for former charities?

If your charity is removed from the Register, you must still prepare and submit accounts to us for any outstanding charity assets held at the time of removal. Read our Former Charities page for more information.

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