8 things to know before you start an online annual return

1. Answers to questions with this symbol will appear on the Scottish Charity Register.

2. Questions marked with an asterisk are mandatory.

3. If you don’t know the answer to a question, or if you want to come back later, please click ‘Save and next’ at the bottom of the screen.

When you close the window, the online annual return will be saved as ‘Draft’ and include all of the information you have saved so far. You can retrieve the saved online annual return and complete the remainder on another day.

4. Only put whole numbers in boxes where a number is required, you don't have to put in pence or a pound sign.

5. The online system will only ask you the questions your charity needs to answer.

There are specific questions for Cross Border Charities and Registered Social Landlords. 

6. 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. This includes any personal information contained in the documents. 

7. We will accept typed/digital signatures on the documentation you send us as part of the online annual return.

8. Charity trustee details can be updated via the ‘Manage Charity Trustees’ section on OSCR Online. This should be done when there are changes to charity trustees, such as after your AGM. The charity trustees will need to be up-to-date before starting the online annual return.