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Statutory Filing for Charities

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All charities on the Scottish Charity Register are legally required to prepare and submit to the Office of the Scottish Charity Register (OSCR) each year:-

  • a signed and approved set of Annual Accounts (in the required format) and
  • an Annual Return

Charity Annual Accounts

The format for your Annual Accounts and the requirement for external scrutiny is set out in  the Charities and Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The regulatory body is the Office of the Scottish Charity Regulator (OSCR).
Charities registered in Scotland are legally required to prepare and submit to OSCR Annual Accounts either in the Receipts and Payments format or Fully Accrued, depending on:-

  • gross annual income of the charity
  • your group’s legal structure
  • what your constitution specifies
  • any Act of Parliament
  • any decision taken by the Trustees or members
  • any condition of funding

All charities are required to have their Annual Accounts externally scrutinised, and should include an appropriate external scrutiny report as part of their Annual Accounts.

In addition to statutory filing to OSCR and/or Companies House, your charity may also be required to submit your Annual Accounts to a funder as part of the conditions of grants received during the financial period in question. 

Along with the Annual Accounts, your Charity Trustees have a legal duty to submit an Annual Return.

Charity Annual Returns

The day after your charity’s financial year end, OSCR will send out your group’s Annual Return Form(s), along with a Supplementary Monitoring Form for those charities with a gross annual income of over £25,000.

The Annual Return form will be pre-populated with the information OSCR currently holds. Your charity will be required to check this information and to:-

  • make any updates clearly
  • complete sections of the forms relevant to the charity
  • sign and return the form along with the charity’s Annual Accounts (in the required format)

The deadline for submitting your Annual Return to OSCR is nine months from your charity’s financial year end.

Contact the Community Toolkit Editor

Conditions of Use
Last Updated 14/10/2011 15:16

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Contact the Community Toolkit Editor

Conditions of Use
Last Updated 14/10/2011 15:16

_uacct = “UA-829849-2″;urchinTracker();

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