All Scottish charities are legally required to submit their Annual Return and Accounts to the Office of the Scottish Charity Regulator (OSCR) within 9 months of their financial year end date.
For example, his means that for charities whose financial year ends on 31st of March, their required information must be received by OSCR before 31st December. Each charity’s deadline is available on their online OSCR account.
Every registered charity in Scotland must:
- Complete an online Annual Return
- Upload or send OSCR a statement of accounts (audited or independently examined) and their Trustees’ annual report
OSCR would like to remind charities who need to submit their information before Saturday 31st December 2016 that, due to the season, it may take longer for anything sent by post to arrive. Charities which do not meet their deadline will be marked as late, and OSCR may consider action against the charity trustees.
For further information, please visit the OSCR website.