The information charities have to submit to OSCR is changing soon. Now is a good time to start collecting the information needed and to update all trustees on the new regulations. We have created a short guide to take you through the amendments.
In February 2024, charity law in Scotland (the 2005 Scottish Charities Act) was updated, giving the Office for the Scottish Charity Regulator (OSCR) additional powers over the Scottish Charity Register. These additional powers come into force this year.
As a result, the information OSCR holds, and displays about registered charities, on its website will be changing. This includes the details about charity trustees (also known as directors or committee members), how charity accounts are published on the OSCR website including unredacted Trustees Annual Report (TAR) and unredacted annual accounts.
Charities will be able to request dispensations to ask for certain information to be omitted from the OSCR website and redacted in the TAR and accounts if it is believed individuals will be put at risk if this information is published. Current dispensations are expected to be upheld.
Now is a good time to begin collating the necessary information and ensuring that all trustees are aware of the upcoming changes.
More information about the changes can be found in our short guide.
Updates will also be issued through the OSCR newsletter. You can sign up to receive their newsletter on their website.
