For charities registered with the Office of the Scottish Charity Regulator (OSCR), there's an important new requirement to be aware of when completing your annual return. This guide will walk you through everything you need to know about uploading trustee details to OSCR, ensuring your charity remains compliant with the latest regulations.
Who does this effect?
This requirement is relevant for all charities registered with OSCR. Specifically, any charity completing a new online annual return created on or after 30 June 2025 will be required to include charity trustee information as part of the submission process. If your charity falls into this category, it's essential to familiarise yourself with these new requirements well in advance of your annual return deadline.
What information will you need to provide?
For each trustee serving your charity, you'll need to gather and provide the following information:
It's important to note that while this information must be submitted to OSCR, only the first and last names of charity trustees will be published on the Scottish Charity Register. The remaining personal details will be held securely by OSCR and will not be made publicly available, protecting trustees' privacy while still meeting regulatory requirements.
Understanding the rationale behind this change
This new requirement wasn't introduced in isolation. It forms part of the broader Charities (Regulation and Administration) (Scotland) Act 2023, which aims to strengthen transparency and trust across the charity sector, giving donors, beneficiaries, and the public greater confidence in charitable organisations.
The upload process: A step-by-step guide
While the requirement may seem daunting at first, the actual process of uploading trustee information is straightforward. However, it's worth noting that this task can only be carried out by one of your charity's designated "OSCR Online charity users," of which there are up to three per charity. If you're one of these designated users, here's what you need to do:
Step 1: Access the system - Log in to OSCR online using your credentials and navigate to the "Manage Charity Trustee" section, which you'll find on the website header.
Step 2: Begin adding trustee details - Once you're in the "Manage Charity Trustee" section, look for the pink "+ Add New" button and click it to begin the process of adding a trustee's information.
Step 3: Complete the required fields - You'll now see a form where you can enter all the required details for a given trustee. Pay particular attention to fields marked with an asterisk, as these are mandatory and must be completed before you can proceed.
Step 4: Consider publication exemptions You'll be asked to select whether a trustee needs an exemption from publication (Yes or No).
- Yes – If an exemption is required, it's crucial to understand that the trustees themselves will need to apply for this exemption within 28 days of their details being uploaded to OSCR online. The charity cannot apply on their behalf.
- No – If no exemption is needed, simply select "No" and continue with the process.
Step 5: Finalise the submission - Review the information you've entered, then agree to the acknowledgements displayed on screen. Click "Save" and then "Confirm" to complete the upload process for that trustee. You'll then need to repeat this process for each trustee in your charity.
You can watch a step-by-step video on the process here.
For more information on the changes and how to edit or delete trustee details, visit the OSCR website here.