When a charity is removed from the Scottish Charity register, it still has a responsibility under charity law to prepare and submit accounts to us for any charitable assets held at the time of removal.
Read our guidance on our Monitoring Under Section 19 for further information.
A charity may be removed from the Register at its own request, or because we decide to remove it.
We will ask the former charity to provide the following information:
From the information supplied, we will decide whether the former charity has ongoing responsibilities as set out in charity law.
If we decide that ongoing responsibilities do exist, the former charity will be required to continue to submit annual accounts to us within nine months of its chosen accounting reference date until the assets - or any income from them - have been used up and are no longer held by the former charity.
Read our Monitoring Under Section 19 - Report on Work to Date for details of our work in this area.