Every year, every registered charity in Scotland must send OSCR a set of accounts, a trustees’ annual report and an external scrutiny report. Charities do this by completing an online annual return using OSCR online.
OSCR requires this information within 9 months of a charity’s ‘year-end’. For example, when a charity has a financial year-end of 31 March its deadline date is 31 December. It is clearly marked on a charity’s entry in the Scottish Charity Register if they have missed their deadline.
Caithness Voluntary Group 