In the coming weeks, charities can begin to submit trustee information to OSCR through OSCR Online. This information will support OSCR’s regulatory work, and the names of trustees will be published on the Scottish Charity Register from the end of 2025 to promote transparency and strengthen public trust in the sector.

This change is part of the Charities (Regulation and Administration) (Scotland) Act 2023. Other measures under the Act, such as OSCR’s expanded inquiry powers, are already in effect. The exact date for providing trustee information will be announced shortly, however charities are encouraged to start gathering the necessary information now.

OSCR is currently updating its OSCR Online system to support this new requirement and is working closely with charities and sector representatives to ensure a smooth, user-friendly transition. From summer 2025, it will be mandatory for all charities to provide trustee information via OSCR Online. OSCR Online charity users will be able to log in and enter this information at any time from that date, and we encourage you to do so as soon as possible. Please note that you will not be able to complete a new online annual return without providing trustee details.

What trustee details must be provided?

Charity trustees, also known as directors or committee members, are legally recognised as the individuals responsible for the control and management of a charity.

Charities will be required to submit the following details for each trustee:

1. Full name

2. Home address

3. Email address

4. Telephone number

5. Date of birth

OSCR will securely store this information for regulatory purposes and to maintain contact with trustees as needed.

From late 2025, the first and last names of each trustee will be published on the Scottish Charity Register, all other information provided will be for OSCR’s internal use only. Trustees may apply for an exemption from name publication on the Scottish Charity Register in cases where there is a risk to personal safety or security. OSCR will share more information on this process when data collection begins.

In the meantime, charities should:

• Inform all trustees about this upcoming change.

• Collect the required trustee information.

• Ensure relevant individuals have access to OSCR Online.

Full guidance will be provided once trustee data collection is live on OSCR Online.

What other information will be added to the Scottish Charity Register in late 2025?

Currently, OSCR publishes accounts for certain charities, depending on their legal form and income, with personal details redacted.

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.

This change enables charities to demonstrate their financial stewardship and provides the public with easy access to reliable financial information when deciding which causes to support.

In addition, the Scottish Charity Register will begin displaying more details about each charity’s operations, such as volunteer numbers and activity descriptions.

Charities should prepare for this now by:

• Reviewing the type of personal information included in their accounts - only include names and images of volunteers or beneficiaries where appropriate.

• Ensuring accounts are submitted as accessible, preferably PDF documents.

• Considering using typed or digital signatures rather than handwritten ones.

• Verifying that all submitted information is accurate and timely - this is a legal responsibility of charity trustees.

For assistance with charity accounting, please read our guidance available on the OSCR website.