Filing an annual return with the Office of the Scottish Charity Regulator during the COVID-19 outbreak
Graham Hedley
Company Secretary | Helping your company benefit from registering as a charity |
Every charity registered with the Office of the Scottish Charity Regulator (OSCR) must file an annual return with OSCR.
The deadline for filing the annual return, which includes accounts, is nine months after the end of the charity's financial year. At the moment, OSCR is not taking further action with respect to missed deadlines. (The register will still highlight any overdue documents. This is automatic, and OSCR is working to see what can be done to stop this happening.)
OSCR encourages any charity which is able to submit is return on time to do so. To help with this, accounts can bear typed 'signatures', rather than 'wet' ones.
Note that the Charity Commissions for England & Wales and for Northern Ireland have made different arrangements. England & Wales was the subject of the previous article, and Northern Ireland will be the subject of the next one.
For advice on this, or any other matter of company law, contact me via LinkedIn or on [email protected].