The time has now come to submit your charity trustee information to the Office of the Scottish Charity Regulator (OSCR).
Starting from 30 June 2025, any charity completing a new online annual return will have to submit additional trustee information through the OSCR online portal.
As these new changes are intended to enhance compliance with the Charities (Regulation and Administration) (Scotland) Act 2023, it is important to understand what needs to be filed and when to do it.
What details do I need to provide?
Given that charity trustees are legally responsible for the control and management of the charity, it is important to provide the core details about each of these individuals.
You will need to provide the following details:
- Full name
- Home address
- Email address
- Telephone number
- Date of birth
- Date of appointment
All of this data will be securely housed by OSCR and may be used to contact trustees when required.
As such, it is important that the email address provided is closely monitored, as you would not want to miss communication with OSCR.
Why are these changes happening?
In line with other recent changes to regulatory information, these changes serve to strengthen transparency and accountability within charities.
The changes to filings pave the way for further changes in the future.
The most notable upcoming change will be regarding the visibility of information.
In 2026, the first and last names of charity trustees will be published on the Register, and OSCR will begin publishing annual reports and accounts in full online once they are received.
Rest assured that no other trustee information will be made public unless the charity has chosen to include additional information in its annual report and accounts.
Additionally, there is an exemption service in place for trustees who feel that having their name published poses a legitimate security risk.
The exemption is subject to a review of the application and could be rejected if the information provided is insufficient.
What should I do now?
The new filing system is now live, so you should declare your information as soon as you are ready.
Before this, it is worth informing all trustees about these changes so that none of them are caught off guard when their information is submitted.
Similarly, you should discuss with other trustees whether there are any safety issues that need to be considered and make the relevant application if this is required.
Once all trustees are aware and onboard, it is then time ty gather all of their information to make the filings.
To keep things running smoothly, up to three trustees per charity can have access to OSCR online.
While we specialise in the financial side of things, we care about our community and want to see charities succeed in the great work they do.
As such, we are on hand to help you with any of the new administrative challenges that may be posed by the changes in legislation.
Alongside this, we can help support your work in making your charity as financially viable as possible.
Keeping up to date with changes in legislation is the best way to ensure your charity can continue to do incredible work.
