supporting, developing and representing community groups,
voluntary organisations, social enterprises and volunteering
OSCR 'grace period' coming to an end
Before the COVID-19 pandemic, charities had 9 months after their ‘year-end’ date to submit annual information to OSCR. To address concerns caused by the pandemic, OSCR allowed charities extra time to submit annual reports and accounts (referred to as a ‘grace period’). This grace period extended a charity’s annual return deadline by an additional 9 months when their deadline date fell between 01 March 2020 and 31 March 2021.
This means that charities with deadlines from 01 April 2021 onwards will no longer receive additional time, and so should again plan to submit within 9 months of a year-end date. If annual information is submitted to OSCR late, this is indicated on the Scottish Charity Register entry for the charity.
OSCR has carefully considered its decision to end the grace period. It states that it has given charities time to make adjustments and will continue to signpost those in need of help. However, public trust in charities is vital and regular reporting provides the level of transparency and accountability expected from the sector.
If your charity requires any support or guidance on this, our capacity building team can help. Call us on 0800 389 6046 or e-mail [email protected] with your query and we'll be in touch.