Cross-border charity regulation in Scotland
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What this guidance covers
This guidance explains what cross-border charities; charities registered with the Charity Commission for England and Wales (CCEW) and with the Scottish Charity Regulator (OSCR) need to know about how OSCR regulates them.
The primary piece of charity law in Scotland is:
The primary piece of charity law in England and Wales is:
Generally speaking the regulatory regime for charities in Scotland applies equally to all charities entered in the Scottish Charity Register. The following sections explain the key elements of Scottish charity regulation that cross-border charities need to know. More guidance can be found on OSCR’s website.
The guidance also explains when a charity registered with CCEW needs to register with OSCR.
Who is the guidance for?
This guidance is aimed at charity trustees of cross-border charities and people working with or advising charity trustees.
It will also be useful to those looking to apply to OSCR to become a cross-border charity.
How to use the guide
The guide is split into sections to help you find the information most relevant to you and your charity. Each section contains summary information, a brief explanation of the relevant laws and links to further guidance from OSCR and CCEW.
Sources of help and advice
- HM Revenue & Customs (HMRC)
- Charity Commission for England and Wales (CCEW)
- Charity Commission for Northern Ireland (CCNI)
- Scottish Council for Voluntary Organisations (SCVO)
- National Council for Voluntary Organisations (NCVO)
- Northern Ireland Council for Voluntary Action (NICVA)
- Institute of Chartered Accountants of Scotland (ICAS)
- Institute of Chartered Accountants in England and Wales (ICAEW)