Spring is traditionally a time for tidying, refreshing and beginning again, and for Scottish charities, the timing couldn’t be more fitting.

With the Charities (Regulation and Administration) (Scotland) Act 2023 now fully in force, organisations are being called to refresh their governance, renew their compliance habits and embrace a more open and accountable future.

In 2023, the Charities (Regulation and Administration) (Scotland) Act 2023 (“the Act”) was passed by the Scottish Parliament, coming into force on 9 August 2023. The Act updates and strengthens the Charities and Trustee Investment (Scotland) Act 2005, with changes being phased in between April 2024 and finishing in March 2026. The overarching changes of the Act have been to increase transparency, enhance regulatory powers and improve accountability of Charities and their trustees.

As the final provisions take effect, charities must ensure they understand how these changes impact governance, reporting, and regulatory compliance in practice. This guide sets out the key changes and their practical implications, highlighting where charities may need to review, update or take a different approach.

Publication of trustee names

      From 9 March 2026, the first and last names of all charity trustees will be publicly available on the Scottish Charity Register, enhancing public trust and transparency. Charities will need to ensure that trustee details recorded on the Register are accurate and kept up to date.

      Trustees who previously valued a degree of anonymity will need to be aware that their names will now be visible publicly. Any potential safeguarding concerns should be reviewed and, where necessary, charities should seek guidance on exemptions for trustees whose safety may be at risk.

      Internal register of trustee details

        Charities must provide OSCR with detailed personal information for each trustee, including their home address, email address, telephone number, date of birth, and appointment date. These details are held internally by OSCR.

        To meet this requirement, more robust internal administrative processes will be needed. This may involve updating induction procedures, improving record‑keeping, and ensuring trustees promptly notify the organisation of any changes to their personal details. Failure to maintain accurate information may lead to compliance issues.

        Automatic disqualification and extension of rules

          Automatic disqualification rules, previously applicable only to trustees, now extend to senior management roles within charities. The Act expands the list of offences leading to automatic disqualification, now including:

          • Bribery
          • Terrorism offences
          • Money laundering
          • Perjury
          • Being on the sex offenders register

          For the first time, the automatic disqualification rules apply not just to trustees, but also to senior managers, such as chief executives or finance directors, where they hold significant managerial responsibility.

          As a result, charities may need to implement more rigorous recruitment and vetting procedures for both trustees and senior staff. Updated declarations or self‑certification forms should be used, and charities may also need to revisit their governance documents and HR policies to ensure compliance.

          Trustees and senior staff must also be made aware of their obligation to actively check whether they meet the disqualification criteria.

          Publication of charity accounts and annual returns

            From 9 March 2026, all annual accounts and returns, including Trustees’ Annual Reports, will be published online in full and unredacted. This includes narrative content, photographs and any personal data.

            As a result, greater care should be taken to ensure that information included in accounts can be publicly disclosed. This means careful consideration of the content of annual reports and financial accounts. Sensitive personal information, particularly where it relates to vulnerable beneficiaries or children, should either be removed or presented in a way that is appropriate for public disclosure. In some cases, it may be helpful to use separate internal or supporter newsletters to share information that is not suitable for publication.

            Wider inquiry powers

              OSCR can now investigate former charities and former trustees, closing a previous regulatory gap. It is important that governance decisions, trustee conduct, and financial management records are properly documented and archived. Even after dissolution, decision‑making related to a charity may still fall within OSCR’s remit. Trustees should also be aware that resignation does not remove accountability for past conduct.

              • Power to issue positive directions: OSCR may now compel a charity to take specific action (for example, appointing or removing trustees) rather than merely advising. Organisations must be prepared to respond promptly to OSCR instructions and should take early action to address compliance issues before they escalate. Boards may wish to review their governance procedures to ensure they are able to meet OSCR’s expectations without delay.
              • Interim trustees: Where necessary, OSCR may appoint interim trustees, for example where a charity is left without functional governance. This provides a crucial safety net, particularly for smaller charities where trustee fatigue or sudden resignations can cause disruption. However, trustee recruitment and succession planning should remain a priority to avoid the need for regulatory intervention.
              • Public record of disqualified persons: OSCR maintains a public, searchable register of removed or disqualified trustees. This tool will support safer recruitment decisions; however, it should be noted that this register only includes trustees who have been disqualified by the Court of Session, unless they have been granted a waiver of disqualification, and does not include those disqualified by other means, such as the automatic disqualification criteria. Charities should incorporate checks of this register into trustee and senior management appointment procedures.

              Removal of charities from the register

              1. Failure to submit accounts
                • Charities can now be removed from the Register for failing to file accounts on time and for failing to engage with OSCR about the breach. Administrative compliance becomes even more important. Charities should ensure they have reliable accounting processes and clearly diarised deadlines. Smaller charities in particular may need additional support or clearer internal responsibilities to prevent unintentional removal.
              2. Insufficient Connection to Scotland 
                • OSCR may remove charities that lack a tangible connection to Scotland and may also refuse applications from bodies with little or no Scottish link. Charities operating cross‑border must demonstrate a genuine Scottish presence, such as operations, assets, beneficiaries, or trustees based in Scotland.

              Register of charity mergers

              A new public Register of Mergers, maintained by OSCR since 30 June 2025, helps protect legacies when charities reorganise. Charities considering a merger can now proceed with greater confidence that bequests intended for one charity will still reach the merged entity. This encourages more efficient restructuring and collaboration within the sector.

                • Changes to OSCR consent procedures - The previous 42‑day notice period for changes requiring OSCR consent has been removed, allowing more efficient administration. Procedural changes can now take effect more quickly, making it easier for charities to modernise governance documents or restructure without unnecessary delay.
                • Charity names and reputation protections - OSCR has gained powers to:
                  • Act where a charity’s working/“known as” name is misleading, offensive or too similar to another charity.
                  • Allow two charities on the Scottish Charity Register with the same name where there has been a merger.
                  • Charities should review their “working” names, project names, and trading names to ensure compliance. This protects both public trust and organisational identity.

                Increased publication and reporting obligations 

                Charities must update trustee data proactively rather than only at the annual return. Administrative workloads may increase slightly, but good governance practice will improve. Charities should ensure that clear responsibility for OSCR updates is assigned within the organisation.

                  Bringing the changes into practice

                  These changes mark a significant shift in how charities are governed and regulated in Scotland, placing greater emphasis on transparency, accountability and good record‑keeping.

                  While some of the new requirements may feel more demanding, they also provide an opportunity for charities to strengthen their governance arrangements and reinforce public trust.

                  Taking time now to review existing practices, update procedures and ensure responsibilities are clearly understood will help charities manage the changes with confidence and remain well positioned for the future.