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Cross-border charity regulation in Scotland

Published: 24/04/2018
Updated: 24/04/2018


Download the full PDF version of the Guidance or browse individual sections.

Download the large print version here (point 18 font).

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


Guidance for charities in England and Wales who are also registered in Scotland or may need to register in Scotland