Managing trustees
Charity trustees are the people in overall control and management of a charity. They are responsible for the charity’s governance and strategy, and making sure it is well-run.
It’s really important that trustees understand their responsibilities, what the general and specific duties of charity trustees are, and how they must act.
For more detailed guidance about trustee duties, responsibilities and good governance, please see the following sections:
What trustees need to know
1. Always do what is best for your charity: as a charity trustee you have a legal responsibility to put the interests of your charity above your own interests.
2. Know your charitable purpose(s): everything you do should be directed at achieving only the purposes set out in your governing document.
3. Understand your charity’s finances: all the charity trustees are responsible for the charity’s finances and must have access to the financial records.
4. Act with care and diligence: you have to protect your charity including its beneficiaries, assets and reputation.
5. Have a copy of your governing document: know what it says, understand what it means, and what you have to do.
6. Declare and manage conflicts of interest: All charity trustees have a collective responsibility to manage conflicts of interest and to act in the charity’s interests.
7. Understand your charity’s legal responsibilities: make sure your charity is meeting its legal duties under charity law and other relevant laws.
8. Work together for the good of the charity: all the charity trustees are collectively responsible for making sure that the charity is run responsibly and lawfully.
What trustees need to do
1. You must send us your accounts, Trustees’ Annual Report, Independent Examination report, and OSCR Online annual return every year.
2. Check that your charity’s details on the Scottish Charity Register are correct – you can update them using OSCR Online.
3. Tell us about any change to the Principal Contact details for the charity. It’s a legal requirement for you to make sure these details are up to date.
4. If you want to make certain changes to your charity you must get our consent first.
5. Make sure your charity publicises that it is a charity.
6. Look at the guidance available on our website. As Regulator we can’t you give you detailed advice on your individual charity, but we do have general guidance on the requirements of Scottish charity law. There are other organisations that should be able to help with specific queries about your charity.
7. See if your charity might qualify for tax relief from HMRC or water charge exemptions from the Scottish Government’s scheme.
Who cannot be a charity trustee?
Legislation states that the following criteria will automatically disqualify a person from acting as a charity trustee:
- Unspent conviction for an offence involving dishonesty or an offence under the 2005 Act
- Undischarged bankruptcy (sequestration)
- Granting a Protected Trust Deed
- Entering into an Individual Voluntary Arrangement (England and Wales) to pay off debts with creditors
- Being removed by a court from being a charity trustee
- Being disqualified from being a company director
OSCR has the power to waive a disqualification if a person applies to us and meets the relevant criteria. This can be in relation to one particular charity or a type of charity. However, the person will remain disqualified unless / until we grant this waiver.
Adding and removing trustees from your charity
At the moment, you don’t need to notify OSCR immediately when your charity’s trustees change—unless the change affects your charity’s principal contact. If the principal contact changes, you must update your charity's information on OSCR Online right away.
All trustee changes should be reported in your charity’s Trustees' Annual Report, which is submitted as part of the online annual return.
Starting summer 2025, charities will be required to update OSCR Online with details of all their trustees. From that date, you must update your charity’s trustee information as soon as possible whenever there are changes.