Prior to the COVID-19 pandemic, charities had 9 months after their ‘year-end’ date to submit annual information to OSCR. In response to concerns, OSCR allowed charities extra time (a ‘grace period’) to submit annual reports and accounts. This is now coming to an end and charities with deadlines from 01 April 2021 onwards 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.
For more information, please visit: ‘Grace Period’ coming to an end