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Understanding charity trustee responsibilities and duties

Published: 23/06/2025
Updated: 23/06/2025

Charity trustees are the people in overall control and management of a charity. They are responsible for the charity’s governance and strategy, and making sure it is well-run.

It’s important that charity trustees understand their responsibilities, what the general and specific duties of charity trustees are, and how they must act.

For more detailed guidance about charity trustee duties, responsibilities and good governance, please see the following sections:

Guidance and good practice for charity trustees
Being a charity in Scotland

What charity trustees need to know

  1. You must act in the interests of the charity. Always do what is best for your charity: as a charity trustee you have a legal responsibility to put the interests of your charity and its beneficiaries above your own interests.
  2. Know your charitable purpose(s): everything you do should be directed at achieving only the purposes set out in your charity’s  governing document.
  3. Understand your charity’s finances: all the charity trustees are responsible for the charity’s finances and must have access to the financial records. You must also be aware of what expenses you can claim: and how to do so, as there are strict rules around renumeration.
  4. Act with care and diligence: you have to protect your charity including its beneficiaries, assets and reputation.
  5. Have a copy of your governing document: know what it says, understand what it means, and what you have to do.
  6. Declare and manage conflicts of interest: All charity trustees have a collective responsibility to manage conflicts of interest and to act in the charity’s interests.
  7. Understand your charity’s legal responsibilities: make sure your charity is meeting its legal duties under charity law and other relevant laws.
  8. Work together for the good of the charity: all the charity trustees are collectively responsible for making sure that the charity is run responsibly and lawfully.

What charity trustees must do

  1. You must send us your accounts, Trustees’ Annual Report, Independent Examination report, and OSCR Online annual return every year.
  2. Check that your charity’s details on the Scottish Charity Register are correct – you can update them using OSCR Online.
  3. Tell us about any change to the Principal Contact details for the charity. It’s a legal requirement for you to make sure these details are up to date.
  4. If you want to make certain changes to your charity you must get our consent first.
  5. Make sure your charity publicises that it is a charity.
  6. Look at the guidance available on our website. As Regulator we can’t you give you detailed advice on your individual charity, but we do have general guidance on the requirements of Scottish charity law. There are other organisations that should be able to help with specific queries about your charity.
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