OSCR Update Charity Trustee Requirements

Government & Legislation
Written By Robert Webb

There are important upcoming regulatory changes that will impact charities and third sector organisations in East Lothian. These changes relate to the new legislation requiring charities to publish accounts and trustee information with the Office of Scottish Charity Regulator (OSCR). This includes an update to trustee disqualification criteria and identity verification requirements at Companies House. Please take a moment to read the summary below and begin preparing for the upcoming deadlines.

Charity Trustee Information

Applies: If you are a CHARITY

From 30 June 2025, OSCR will begin collecting charity trustee information through OSCR Online. We recommend you upload your charity trustee information as soon as possible as any charity completing an annual return on or after 30 June 2025 will be required to have this data on OSCR. Providing this information will become a legal requirement for all charities. Charity users must submit trustee details using OSCR Online. Charities will be required to submit the following details for each trustee through the OSCR Online portal:

  • Full name

  • Home address

  • Email address

  • Telephone number

  • Date of birth

  • Date of appointment

SCVO have created a trustee consent and declaration template that you can use to gather this data, which is attached to this email.

OSCR will securely store this information for regulatory purposes and to maintain contact with trustees as needed. The information currently shown on the Scottish Charity Register will remain unchanged until late 2025. From that point onward, only the first and last names of charity trustees will be published on the Register.

Action required by Chief Officers

Disqualification of Charity Trustees

Applies: If you are a CHARITY

From 31 August 2025, new rules on the automatic disqualification of individuals from acting in Scottish charities will come into force under the Charities (Regulation and Administration) (Scotland) Act 2023. Anyone who acts as a charity trustee or in a senior management function for a charity while disqualified is guilty of an offence punishable by a fine, imprisonment, or both. The key changes are:

  • Automatic disqualification will also apply to individuals undertaking a senior management function – The automatic disqualification provisions will no longer apply solely to charity trustees. They will also cover employees and volunteers undertaking senior management functions, regardless of job title, and these functions are detailed in the guidance.

  • Extended disqualification criteria – There are additional criteria that will automatically disqualify individuals from serving as a charity trustee or holding a senior management function in a charity. For example, someone convicted of terrorism-related offences or listed on the sex offenders register will now be automatically disqualified.

Action required by Chief Officers

  • Familiarise yourself with the guidance on the OSCR website: OSCR | Prepare now for new automatic disqualification criteria coming 31 August 2025

  • Make sure your Board is aware of the changes, has seen the guidance and the list of criteria for which you can now be disqualified: OSCR | Annex 1: Criteria for disqualification They also need to be aware that there can be a waiver in certain circumstances trustee-waiver-application-form-and-notes_final.pdf You need to get your Board members to formally record that they will not be disqualified (or need a waiver) from 31 August. Obviously, this needs to be handled sensitively. See the attached form.

  • Identify the relevant senior management functions within your organisation that will come within the scope of the Act. Note this function could be undertaken by a volunteer.

  • You need to get your relevant staff members/volunteers to formally record that they will not be disqualified (or need a waiver) from 31 August. You may need HR support to deal with this.

Companies House Identity Verification

Applies: If you are a COMPANY

All company directors and people with significant control (PSCs) need to verify their identity to prove who they are. This is a new legal requirement under the Economic Crime and Corporate Transparency Act 2023 to help prevent people using companies for illegal purposes. Identity verification will become mandatory in autumn 2025. If you or any other directors do not comply with identity verification requirements on time, you will not be able to file your company’s confirmation statement or other filings. Although it is not mandatory yet, it is worth beginning this process well in advance of your filing date.

Action required by Chief Officers

You can find more information on managing charity trustee information in OSCR Online here - OSCR | Managing charity trustee information in OSCR Online

Robert Webb
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