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

‘Grace Period’ coming to an end

16 Feb 2021

This has been a very difficult 12 months for charities.

A specific concern raised with OSCR early on was that it might be difficult for charities to submit their annual reports and accounts to us on time. 

Before the COVID-19 pandemic, charities had 9 months after their ‘year-end’ date to submit annual information to OSCR. To address concerns, OSCR allowed charities extra time to submit annual reports and accounts (referred to as a ‘grace period’). This grace period extended a charity’s annual return deadline by an additional 9 months when their deadline date fell between 01 March 2020 and 31 March 2021.

This means that charities with deadlines from 01 April 2021 onwards will no longer receive additional time, and so should again plan to submit within 9 months of a year-end date. If annual information is submitted to OSCR late, this is indicated on the Scottish Charity Register entry for the charity.

OSCR has carefully considered its decision to end the grace period. We have given charities time to make adjustments and we will continue to signpost those in need of help as best we can. However, public trust in charities is vital and regular reporting provides the level of transparency and accountability expected from the sector.

In the past year, significant amounts of charities have been able to use online methods to get accounts finalised and signed off. There are great examples demonstrating the effort, energy and creativity of charity trustees to make sure they can keep on top of their affairs and their commitments.

If your charity requires any support, please get in touch with us at