Insights

Substantial changes to Scottish charity regulation are underway with the implementation of the Charities (Regulation and Administration) (Scotland) Act 2023.

Trustees involved in charity governance or administration should now begin preparing for increased reporting and transparency requirements. These developments will have practical implications for both individual and corporate Trustees, particularly where privacy or discretion has historically been prioritised.

Trustee Disclosure Requirements – What’s Changing?

The Office of the Scottish Charity Regulator (OSCR) has introduced new obligations concerning the disclosure and ongoing accuracy of Trustee details. Going forward, all charity Trustees must be registered via the OSCR online portal.

Charities will need to maintain accurate, up-to-date information for every Trustee, including:

• Full name
• Date of birth
• Contact details

Trustee information will be held securely by OSCR and will only be used by the regulator when contact is necessary.  From early 2026, however, each Trustee’s first and last name will appear on the publicly searchable OSCR Charity Register, while all other personal data will remain confidential.

Where a corporate body is acting as a Trustee, only the organisation’s name will be published and not the individuals who act within it.

If publication of a Trustee’s name may lead to safety or security concerns, an application can be made for the name to be withheld. These decisions will be considered on a case-by-case basis at OSCR’s discretion.

This is a significant change for Scottish charities. At present, only the charity’s registered address is published by the OSCR, allowing individual Trustees to remain anonymous.  If you have concerns about the potential impact of this new practice, please do get in touch.

Publication of Charity Accounts and Annual Returns – Full Disclosure

Another key change is that from early 2026, OSCR will begin publishing:

• Full charity accounts, including all accompanying narrative and Trustee reports without redaction
• Annual Returns, which have not previously been published Everything submitted will appear online in full via the Charity Register

This includes:

• • Any personal data
  • Photographs
  • Case studies
  • Volunteer acknowledgements

Trustees should therefore carefully consider what is included in their reports and financial statements, especially content relating to individuals (including children or other vulnerable groups), personal contact information or forward-looking plans. Trustees may wish to consider preparing a separate newsletter to share sensitive information with appropriate individuals, which would not require to be submitted to OSCR and published.

Expansion of Automatic Disqualification Criteria

The Act also introduces additional grounds for automatic disqualification.

Individuals will now be automatically disqualified from acting as charity Trustees if they are subject to certain legal restrictions or criminal convictions, such as offences relating to terrorism, money laundering or bribery. This change aims to strengthen governance standards and ensure Trustees are fit to hold office.

Chrity Trustees should take steps to ensure that all existing and prospective Trustees are aware of the new disqualification criteria. Legal advice should be sought should there be any uncertainty to confirm eligibility. Charities should also consider implementing periodic checks to re-confirm Trustee eligibility on an ongoing basis to ensure continued compliance with the new rules.

New Identity Verification (IDV) Requirements for Charitable Companies

For charities incorporated as companies, new Companies House rules now require mandatory identity verification for:

• All existing directors
• All persons of significant control (PSCs)
• Anyone taking on these roles in the future

If your charity is a Charitable Company, you can find further details in our earlier article here.

These reforms mark a significant step towards greater transparency and regulatory oversight of Scottish charities.  For those administering family trusts or who wish to retain an element of anonymity, these changes are unlikely to be welcome, but it is important to ensure all charities are compliant with the new rules.  

If you have any questions or concerns about how the changes will impact you and your charity, or if you require any help to ensure that your charity meets its new obligations, please do not hesitate to get in touch and we will be very happy to assist.