The Office of the Scottish Charity Regulator (OSCR) has announced that charities will soon be required to submit detailed trustee information as part of new regulatory changes. This is in line with the Charities (Regulation and Administration) (Scotland) Act 2023, which aims to increase transparency and strengthen public trust in the third sector.
OSCR will confirm the exact start date for this requirement in due course, but charities are encouraged to begin gathering the relevant information now.
What’s Changing?
From summer 2025, it will become mandatory for all Scottish charities to provide trustee details via the OSCR Online system. While the ability to submit information will be available earlier, it will not be possible to complete a new online annual return without including trustee details once the requirement is active.
OSCR is currently updating its online platform to accommodate these changes and is working closely with sector representatives to ensure a smooth transition.
What Information Will Be Required?
Charities will need to provide the following details for each trustee:
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Full name
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Home address
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Email address
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Telephone number
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Date of birth
This information will be securely stored by OSCR for regulatory and contact purposes. However, from late 2025, the first and last names of trustees will be published on the Scottish Charity Register. All other details will remain confidential.
Trustees concerned about privacy or personal safety will be able to apply for an exemption from name publication. Further details on this process will be shared by OSCR once data collection begins.
In the meantime, charities should:
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Inform trustees of the upcoming changes
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Begin collecting the required trustee information
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Ensure relevant staff or board members have access to OSCR Online
Full guidance will be made available once the system is live.
Additional Register Changes in Late 2025
Alongside the publication of trustee names, other updates to the Scottish Charity Register will be introduced from the end of 2025. These include:
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All charity accounts submitted to OSCR will be published in full (without redactions) for a minimum of five years
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New fields will show more operational information such as volunteer numbers and activity descriptions
Charities are advised to:
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Review accounts to avoid including unnecessary personal information about beneficiaries or volunteers
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Submit accounts in an accessible digital format, ideally PDF
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Use typed or digital signatures where possible
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Ensure all submitted information is accurate and up to date
For more details and guidance on accounting and reporting, please visit the OSCR website.
