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

Managing Your Charity

OSCR has a duty to encourage and facilitate compliance by charities with the requirements of the legislation.

Find out more about our reporting requirements by using the links below:

Using OSCR Online

Information on how to use OSCR Online to update your charity details and submit an online annual return.


Charity Accounting

This page gives you information on how to prepare your charity's accounts and make sure that they are properly scrutinised.


Trustee Duties

Information on the role, statutory duties and responsibilities of charity trustees.


Annual Monitoring

Find out about Scottish Charities annual monitoring requirements for OSCR.


Managing a SCIO

Find out how to apply to become and manage a SCIO.


Notifiable Events

Find out about Notifiable Events and reporting these to OSCR.



There are many rules that govern fundraising by charities. Find out more in this section.



Find out the answers to our most commonly asked questions.


General Data Protection Regulation (GDPR)

Find out more about GDPR.


Registration Logo

Find out about our registration logo and download the guidelines.