The Office of the Scottish Charity Regulator (OSCR) has launched a new guide published by the Charity Finance Group to help small and medium-sized charities communicate more effectively with banks when raising concerns. The guide follows ongoing challenges faced by charities, including branch closures, difficulties opening accounts, ID verification issues, unexpected fees and account freezes. Presented as a practical toolkit, the guide offers step-by-step advice on raising and resolving concerns with banks, explains common banking terms and includes sample emails for different types of communication. Notably, it also stresses the importance of charities understanding the regulatory requirements that banks must follow to protect charitable assets from fraud or misuse.

The Scottish Charity Regulator (OSCR) has launched a new interactive report showcasing information about new charities recently added to the Scottish Charity Register. The weekly-updated report provides information on each newly registered charity, including its charitable purpose, location, and legal form. It also enables users to view registration trends, figures, and other key information. Through an interactive map linking directly to each charity’s register entry, the tool promotes greater transparency and public confidence in Scotland’s charity sector.

The Office of the Scottish Charity Regulator (OSCR) has made available a publicly searchable record of individuals removed from being involved in the management and control of a charity in light of changes in the Charities (Regulation and Administration) (Scotland) Act 2023 that came into effect on 1 October 2024. Those on the register are disqualified from serving as charity trustees in Scotland by the Court of Session unless they have a waiver of disqualification. However, an individual who is not on the register can still be disqualified from being a charity trustee. An additional change that came into effect is also the requirement that charities on the Scottish Charity Register must be able to demonstrate a connection to Scotland when conducting their activities.

The Scottish Charity Regulator (OSCR) has provided details of changes contained in the Charities (Regulation and Administration) (Scotland) Act 2023 following the Charities (Regulation and Administration) (Scotland) Act 2023 (Commencement No. 1, Transitional and Saving Provisions) Regulations 2024 that was laid before the Scottish Parliament on 23 February 2024. These include increased inquiry powers, the power to remove charities failing to submit accounts/to respond to OSCR and the provision to refuse applications to be registered as charities from organisations which have no or a negligible connection with Scotland. Further changes aim to simplify and enhance the flexibility of interactions between charities and OSCR. The OSCR will be updating its guidance once these changes take effect on 1 April 2024.

The Office of the Scottish Charity Regulator (OSCR) has introduced new requirements for Scottish charities to submit trustee information through its online platform, implementing provisions of the Charities (Regulation and Administration) (Scotland) Act 2023. The guidance details how to manage trustee information through OSCR Online, including how to add charity trustee details and what new information is now required. These changes aim to strengthen transparency and accountability across the sector. From 30 June 2025, any charity submitting a new annual return using OSCR Online must provide up-to-date trustee information as part of the submission.

The Scottish Charity Regulator (OSCR) has published guidance outlining new requirements for trustee information management. According to the guidance, charities must now ensure that trustee details are kept up to date in OSCR Online and updated promptly when trustees are appointed or leave. OSCR is now collecting additional trustee information through its online system, with trustee names appearing on the Scottish Charity Register as of 9 March 2026. OSCR also recommends that charities maintain at least two OSCR Online users and ensure that principal contact details are accurate.

The Office of the Scottish Charity Regulator (OSCR) has published a report on financial record keeping for Scottish charities, drawing on findings from its regulatory work. The report highlights common issues arising where accounting records are incomplete, inaccessible or not maintained in accordance with charity accounting requirements. OSCR reminds charities that maintaining accurate and up-to-date financial records is a legal requirement and says records should be appropriate to the size and complexity of the charity and its transactions. It also advises charities to keep accounting records up to date, avoid relying solely on accounting software for record keeping and ensure that responsibility for the charity’s finances does not rest with one person. OSCR says accurate and up-to-date accounting records help charity trustees to understand the charity’s financial position, oversee the use of funds, identify risks, make informed decisions, meet their legal duties and demonstrate that charitable resources are being properly managed.

The Office of the Scottish Charity Regulator (OSCR) has published information reminding charitable companies in Scotland of the types of accounts that should be submitted to the OSCR for the annual return. This follows recent practice of charitable companies submitting the wrong format of accounts to the OSCR. The OSCR also include information on what should not be submitted.

The Scottish Charity Regulator (OSCR) has reminded charities in Scotland of their legal duty to file and electronically submit all annual return documentation, including an external review report within nine months after their financial year end. OSCR highlights the importance of submitting these documents timeously, emphasising that delayed submissions will be visible on the Scottish Charity Register and the regulator would also exercise its power of removal should charities fail to comply accordingly.

The Office of the Scottish Charity Regulator (OSCR) has reported a strong response to the new charity trustee reporting requirements that came into effect on 30 June 2025. So far, 2,372 (almost 10%) charities have submitted trustee information. Over the past two weeks, an average of 54 charities per day have contributed, reflecting steadily growing participation. OSCR has emphasised that the data will support transparency, accountability and improved understanding of trustee recruitment trends. Martin Tyson, Head of Regulation and Improvement at OSCR, commended the sector's swift response, highlighting its commitment to transparency and sound governance.

The Scottish Charity Regulator (OSCR) will host a free online webinar focused on accessing and utilising Scottish charity data. The webinar aims to explain OSCR's publicly available data resources, data collection methods, how to access the data, planned developments for OSCR’s data offerings and a Q&A session. The event targets legal practitioners, local authorities, Third Sector Interfaces, and researchers working with Scottish charity information and is to be held on 25 September 2025.

The Scottish Charity Regulator (OSCR) has published updated guidance on automatic disqualification criteria for charity trustees and senior managers, reflecting changes under the Charities (Regulation and Administration) (Scotland) Act 2023. The guidance, which takes effect in summer 2025, extends disqualification provisions beyond trustees to include those in senior management functions. New disqualification criteria have been added to cover terrorism-related offences and to include individuals listed on the sex offenders register. OSCR has also revised its waiver application process for disqualified individuals seeking permission to act in charity roles. The changes amend the Charities and Trustee Investment (Scotland) Act 2005, with non-compliance punishable by a fine, imprisonment, or both.