The regulatory regime for charities in Scotland applies equally to all charities entered in the Scottish Charity Register, and it should be noted that this may include charities that have been set up, and operate mainly in, England and Wales or elsewhere outwith Scotland. In general, any organisation wishing to call themselves a charity in Scotland must register with OSCR, and the extent to which operations or activities take place north of the border is key. Detailed guidance, including a decision chart is available from OSCR here.
This guidance also sets out key requirements of non-Scottish charities that have had to register with OSCR, including trustee responsibilities and accounts and return filings with OSCR that would be in addition to domestic requirements.
In contrast to the rules in Scotland, where a Scottish registered charity operates in England and Wales they are not required to, nor in fact are they allowed to, register with the Charity Commission.
Get in touch
If you have any questions about Scottish charity regulations, please contact mail@ct.me.
