CharitiesinScotland:trustees'responsibilities

Charities operating in Scotland fall under a separate legal framework, regulated by the Office of the Scottish Charity Regulator, OSCR, rather than the Charity Commission. Scottish charity trustees have similar core duties, acting in the charity's interests and managing it prudently, but the governing legislation, registration requirements and reporting rules are distinct from those south of the border.

This matters in practice for organisations operating across the UK, or considering where to register, since a charity's structure, accounting requirements and annual reporting to OSCR follow Scotland's own rules rather than assuming those used elsewhere apply. We advise Scottish charities and cross-border organisations on meeting their specific regulatory obligations correctly.