Updated guidance:
We have recently updated some of the questions in the online annual return. The guidance below applies to charities with a financial year end date on or after 30 June 2025. If your financial year end date is 29 June 2025 or before, please click here.
Every year, every charity registered in Scotland must send us their:
Charities must submit this information to us within 9 months of their accounting ‘year end’.
Every charity in Scotland should use our online service, OSCR Online.
More information on our online services can be found on our FAQs page.
This guidance explains how to use OSCR Online to submit an online annual return. Please click on the links above for guidance on the other documentation.
PLEASE NOTE:
From early 2026 we will be publishing all accounts which are submitted to us. We will not be redacting personal information from these accounts. You must review the accounts prior to submission to ensure that they are publication ready.
We will accept typed/digital signatures on the documentation you send us as part of the online annual return.
In addition to this guidance, OSCR held a webinar in September 2022 that discusses the basics of using OSCR Online to submit an online annual return.
You can view a recording of this webinar on our YouTube channel here.