Cross-border charity regulation in Scotland: Guidance

Most of the charities that operate in both England and Wales and Scotland are registered with OSCR and with the Charity Commission for England and Wales (CCEW), these are known as ‘cross-border’ charities.

Our guidance explains:

• When an English and Welsh charity needs to register with OSCR
• How the OSCR and CCEW work together to regulate cross-border charities
• What Charitable Incorporated Organisations (CIO) and Scottish Charitable Incorporated Organisations (SCIO) are and how what that means for cross-border charities
• Charity trustee duties for cross-border charities
• Accounting requirements for cross-border charities
• Fundraising rules across the UK