Please click here to read OSCR’s COVID-19 Guidance for Charities

Submit an annual return

Published: 10/05/2022
Updated: 10/05/2022


Every year, every charity registered in Scotland must send us their:

  1. Annual accounts
  2. Trustees’ Annual Report
  3. External scrutiny report, and
  4. Online annual return.

Charities must submit this information to us within 9 months of their accounting ‘year end’.

Every charity in Scotland should use our online service, OSCR Online. 

More information on our online services can be found on our FAQs page.

This guidance explains how to use OSCR Online to submit an online annual return.