This guide is split into sections that explain the different steps of the process and is supported by factsheets produced by the stakeholders below who worked with OSCR to shape and inform the guide.
This information will help you with your application to wind up or dissolve your charity. To dissolve a charity means causing the charity to cease to exist.
This information will help you with your application to change the purposes of your charity.
This information will assist with your application to change the name of your charity.
A summary of when charities need to get OSCR's consent to make changes and when to tell us about changes made.
Flowchart outlining when OSCR’s consent is required to make changes to your charity.
Read OSCR's guidance on charity reorganisation schemes under sections 39-43 of the Charities and Trustee Investment (Scotland) Act 2005.The guidance is a practical guide to the charity reorganisation process.
Read the guidance on how to reorganise a restricted fund – a fund only to be used for a specific purpose.
This guidance is for people who are advising village hall charities about incorporation as a Scottish Charitable Incorporated Organisation (SCIO) or a company; or making changes to their governing document.
From 1 January 2018 Scottish Charitable Incorporated Organisations (SCIOs) and Charitable Incorporated Organisations (CIOs) will appear in the Registrar’s Index of Company Names, which is maintained by Companies House. Charities that are companies already appear on the index. See our FAQs below for more information.