OSCR

The most common error in UK charity content is applying England and Wales rules to Scotland. OSCR operates under the Charities and Trustee Investment (Scotland) Act 2005, and the differences are structural rather than cosmetic.

Scotland has no registration income threshold, because registration is what makes a body a charity there; the annual reporting deadline is nine months rather than ten; and the disqualification grounds run to thirteen heads, four of which were only introduced in 2025. Since 9 March 2026 the Scottish Charity Register also publishes trustees’ first and last names.

If you operate in Scotland — including from England — check whether you must register with OSCR as well. See which jurisdictions apply to you. OSCR answers enquiries free of charge.