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Factsheets and checklists

Published: 24/05/2017
Updated: 24/05/2017


Before making the decision to incorporate charity trustees must consider the full implications for the charity. These factsheets and checklists highlight some of the issues you may need to consider before a decision to incorporate is reached.

Not all of these things will be applicable to all charities and there may be other factors that affect your individual charity. For this reason we recommend you get advice on your specific circumstances before taking any decisions on incorporation. 

Factsheets and checklists


What it says

Legal Forms Factsheet

This factsheet tells you the four main legal forms for charities in Scotland and sets out some of the key points to consider when deciding what legal form is best for your organisation.


Incorporation to SCIO: Accounts factsheet


This factsheet tells you what types of accounts you can prepare for the old and new charity.

Care Inspectorate Factsheet


This factsheet is relevant to charities also regulated by the Care Inspectorate. It outlines the rules for de-registering the old charity service and registering the new charity service with the Care Inspectorate.


Pension fund considerations Factsheet


This factsheet is relevant to charities with paid employees. It outlines the two main types of pension schemes, lists things you will need to consider when transferring pension schemes and recommends always taking advice on pensions.


Early Years Scotland Factsheet


This factsheet is for Early Years charities and is designed to help those charities decide whether incorporation is the right move. It outlines the different things you will need to consider and where to go for help and support.


Advice and support on your move to incorporation Factsheet


This factsheet tells you which organisations can offer advice and support for different elements of the incorporation process. 


Transferring assets and liabilities Factsheet


This factsheet explains what assets and liabilities are and what you need to think about for transferring them.


Charity Incorporation – Banks, Investments, Insurance and Licences Factsheet


This factsheet tells you about what you should be aware of in terms of your banking, insurance and any licences you may hold.


Tax matters Factsheet


This factsheet highlights the different tax issues that you may need to think about before and during the incorporation process.

Assets Register Factsheet

This factsheet highlights how to record things in an asset register.

Checklist: Incorporation documents for OSCR


This checklist sets out the documents and information OSCR needs from you during the incorporation process.

5 Tips for Incorporation


5 things every charity should know before they start to incorporate.