Submitting annual information during the COVID-19 pandemic
We understand that some charities may find it difficult to meet their upcoming annual reporting deadline as a result of challenges caused by COVID 19. For these charities, the Scottish Charity Regulator (OSCR) is currently not taking further action with respect to missed deadlines. However, we would encourage all charities who are able to submit their documentation on time to do so. To help with this we are allowing charities to submit accounts with typed signatures rather than ‘wet signatures’.
When a charity has failed to submit its annual information on time, the Scottish Charity Register indicates this by means of a red line against the charity entry. This process is automated and we are working to see what we can do to amend the Register to reflect our current position.
For organisations and individuals who are thinking about supporting a charity, looking at a Scottish Charity Register entry can be an important part of their due diligence. We would like to reinforce the fact that we are not currently penalising charities for being late during this time, and we would ask that organisations and individuals understand this position when looking at the register.
Please remember to refer to our COVID-19 guidance for up-to-date information for charities, and contact us if you have any further questions or if you need help accessing OSCR Online.