Cross-border charities must submit returns to OSCR

'An unwelcome burden,' says Charity Law Association

Cross-border charities will be required to submit an information return to the Office of the Scottish Charity Regulator explaining their activities in Scotland, new guidance says.

The return focuses on the objects and activities of the charity that are specific to Scotland.

Charities that operate on both sides of the border will also have to supply financial information for Scotland relating to the finances of the entire charity.

In addition, all charities will have to submit annual returns, supplying basic information and annual accounts to the Scottish regulator.

"It's an unwelcome extra burden," said Ann Phillips, vice-chair of the Charity Law Association and partner with solicitors Stone King Sewell.

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