Compliance
OSCR Charity Accounts in Scotland
Every charity on the Scottish Charity Register files an annual return and accounts with OSCR, the Scottish Charity Regulator. What the accounts look like, and who checks them, depends on the charity's income and legal form — and the Scottish rules differ from those in England and Wales.
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Quick answer
What are the key takeaways?
Scottish charities report to OSCR, not the Charity Commission for England and Wales.
Key takeaways
Scottish charities report to OSCR, not the Charity Commission for England and Wales.
Smaller non-company charities can prepare simpler receipts and payments accounts; larger ones and all charitable companies prepare accruals accounts.
Accounts need independent examination or, for larger charities, a full audit.
The annual return, accounts and trustees' report are due within nine months of the year end.
Charitable companies also file with Companies House and must meet both sets of rules.
Which type of accounts?
A charity that is not a company and has gross income below the receipts and payments threshold can prepare receipts and payments accounts — a record of money in and out, with a statement of balances. Above it, and for every charitable company or SCIO choosing to, fully accrued accounts following the Charities SORP are needed.
Because the thresholds are set in regulations and reviewed from time to time, check OSCR's current guidance against your charity's income for the year.
Independent examination or audit?
Most smaller Scottish charities need an independent examination, carried out by a suitably qualified person for accruals accounts. Larger charities, by income or assets, need a full audit. The examiner must be independent of the trustees.
Deadlines and the annual return
The trustees' annual report, the accounts and the examiner's or auditor's report are due to OSCR within nine months of the financial year end, along with the annual return through OSCR Online. Late or missing accounts are flagged on the public register.
Tax and Gift Aid
Registered Scottish charities are recognised by HMRC for charitable tax reliefs once registered with HMRC too, which lets them claim Gift Aid on donations. Trading income outside the charity's purposes may need a trading subsidiary.
Questions
What do people ask about oscr charity accounts?
These answers cover the practical points clients commonly raise before asking Countify to review their own position.
Ask a different questionDoes a SCIO file with Companies House?
No. A Scottish Charitable Incorporated Organisation is registered with OSCR only. A charitable company limited by guarantee files with both OSCR and Companies House.
Who can be an independent examiner?
Someone independent of the trustees with the skills to do the work; for accruals accounts the examiner must hold a recognised qualification, such as membership of ACCA or ICAS.
What happens if accounts are late?
OSCR marks the charity as having failed to submit on the public register and can take further regulatory action, which can affect funding applications.
Can Countify help?
Yes — preparing receipts and payments or accruals accounts, independent examination where we are eligible, and the Gift Aid claims process.
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