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About OSCR
Accessibility (of this site)
Accounting Guidance: A Guide to Charity Accounts
Accounting Guidance Part 1: The Overview 
Accounting Guidance Part 2: Receipts and Payments accounts
Accounting Guidance Part 3: Fully Accrued Accounts
Accounting and Reporting by Charities: Statement of Recommended Practice (SORP)
Accounts: Guidance on the preparation and examination of Scottish charity accounts using the Receipts and Payments method
Accounts: Independent Examination - a Guide for Charity Trustees
Accounts: Independent Examination - a Guide for Independent Examiners
Accounts: Templates
ALEO Report
Amalgamating your charity with another body
Amending your charity's purposes
Annual reports and reviews (of OSCR)
Annual Returns (Annual monitoring)
Annual Returns: Guidance on completing an online annual return
Application for Approval of a Charity Reorganisation Scheme: Application form*
Application for Approval of a Restricted Funds Reorganisation*
Application for Consent to Amalgamate a Charity with Another Body*
Application for Consent to Amend the Constitution (as far as it relates to its purposes) of a Charity: Application Form*
Application for Consent to Apply to Court in Relation to Particular Actions*
Application for Consent to Change the Name of your Charity: Application form
Application for Consent to Wind-up or Dissolve a Charity (non-SCIO): Application form*
Application for Transfer of SCIO’s Undertaking: Application form*
Application to become a charity
Application to dissolve an insolvent SCIO: Application form and guidance notes
Application to dissolve a solvent SCIO: Application form and guidance notes
Applying to court to amend your charity's charitable purposes, or to amalgamate, or to wind up
Apply to be a charity

* PLEASE READ - Before inputting any information into an interactive form, please 'Save As ...' the pdf to your hard drive. We then recommend you open the file from your hard drive using Adobe Reader, which is free to download. If you do not do this and open the pdf using your web browser you may lose all of your inputted information when you try to save the form. If you are having problems with the pdf, please see the Adobe support website before contacting us.


Banking for charities (Feb 2016)
Becoming a charity
Being a Charity in Scotland
Benevolent fundraising Guide
British Sign Language plan


Carbon management and climate change
Changing your charity's legal form
Changing your charity's name
Charitable status reviews - schools
Charities and Trustee Investment (Scotland) Act 2005
Charities Reviewed
Charity law in Scotland
Charity Register Search
Charity Register Download
Charity Test
Charity Test: Guidance
Checklist for charity trustees - protecting charitable status
Collection bags information for the public
Complain about OSCR
Complain about a charity
Complaining About OSCR: A guide for complainants
Complaints Handling Procedure
Concerns about charities
Conflict of interests (for charity trustees)
Constitutions of bodies established under English law applying for charitable status in Scotland: Briefing note
Consultation and participation strategy
Contact OSCR
Cross-border charity regulation in Scotland: Guidance
Crown copyright
Cybercrime Factsheet


Data Protection and Privacy Policy
Data Protection Policy document
Documentation and guidance search
Doorstep collections information for the public


An Easy Read Guide to being a Charity Trustee
Elected Members information
English and Welsh charities

Equalities and Diversity (of OSCR)
Equality Strategy of OSCR
Equality guidance
Exempt fundraising promoters list
External links


Facebook page
Fee-charging schools, public benefit and charitable status: Summary Report
Feedback form for website
Formal powers
Former charities
Fraud guidance
Freedom of Information (FOI)
Freedom of Information: OSCR Guide to information
Functions (of OSCR)
Fundraising guidance for charity trustees


General Data Protection Regulation (GDPR)
Glossary of terms 
Good Governance
Grant Giving : Brief guide


Help setting up a charity
Highest income charities
How we regulate


Incorporation - changing your charity's legal form
Incorporation: Guidance note
Incorporation to SCIO: Accounts Guide
Independent Examiner's Report templates
Inquiry guidance (How OSCR deals with concerns and inquiries)

Inquiry reports 
Investment Guidance






Latest charities
Law – Charity law in Scotland
Legal form - changing your charity's legal form
Legal forms factsheet
Legislation that links to OSCR's work
Logo for registered charities


Making changes
Managing a charity

Memoranda of understanding
Monitoring under Section 19 – reporting on work to date
Monthly expenditure reports (of OSCR)


Newsletter archive
Newsletter – Sign up
Notices of resolution for charitable companies template
Notices of resolution for registered societies or community benefit societies
Notifiable events
Notifiable events: Guidance on reporting
Notification of Changes Made to your Charity: Form


Online Services
Online Services - Advantages
Online Services - FAQs
Online Services – Sign up to OSCR Online
OSCR Annual reports and reviews
OSCR Board
OSCR Corporate and Business plans
OSCR Functions
OSCR Management
OSCR Monthly Expenditure Reports
OSCR Organisational Chart
OSCR Performance Indicators
OSCR Senior Management
OSCR Values
Our Objectives
Our Work


Performance Indicators (of OSCR)
Principal contact details - how to update using OSCR Online
Privacy Policy
Protecting charitable status: a report on individual charity reviews 2006-11
Public Charitable Collections: Note
Publicising charitable status





Raise a concern
Receipts and payments accounts
Registration Logo
Regulatory Reform (Scotland) Act 2014
Reorganisation guidance
Reorganisation: Reorganisation in Scotland newspaper notice required text
Reporting of relevant matters of interest to UK charity regulators
Representation: Hot to make a representation
Reserves: Charity Reserves Factsheet
Resolution to amend the constitution of a Scottish Charitable Incorporated Organisation (SCIO) Template
Restricted funds reorganisation
Reviews of charitable status
Review procedures


Safeguarding guidance
Scottish Charitable Incorporated Organisation (SCIO)

SCIOs: A Guide
SCIO Dissolutions and Sequestrations
SCIOs: Register of Trustees Template
SCIOs: Transfer of a SCIO's undertakings
SCIOs: Working with SCIOs
Scottish Charity Register Search
Scottish Regulators' Strategic Code of Practice
Search the Scottish Charity Register
Service Standards
Social Enterprise FAQs
SORP Committee
SORP guidance documents

Speaker request form
Staff survey
Support available for charities


Targeted Regulation FAQs
Templates: Accounts
Thinking of becoming a charity?
Transfer of a SCIO's undertakings
Trading guidance
Trustee Annual Report templates
Trustee changes - when to tell OSCR (See 'Charity Trustees' FAQ)
Trustee Declaration Form
Trustee duties
Trustee Guidance: Guidance and good practice 
Trustee information and guidance pack
Trustee remuneration 
Trustee stories
Trustees' Annual Reports: Guidance and good practice
Twitter – Our account and policy


Unacceptable Actions Policy 


Values (of OSCR)
Village Halls: Guidance for Village Halls governed by a Deed of Trust


Water Charges and Sewerage Exemption Scheme 
Waiver of disqualification as a charity trustee: Application form

Web feedback form

What to expect if your charity is subject to an inquiry
Whistleblowing to OSCR
Whistleblowing: Form
Winding up or dissolving your charity
Who’s In Charge: Control and Independence in Scottish Charities




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