OSCR and HMRC changes

Helpful tips for completing the OSCR annual return form

There have been some recent updates to the OSCR annual return form, including a new look and re-wording of questions. Please follow the guidance below when completing the form:

  • Question 5 asks for the charitable purpose to be confirmed as currently recorded on the Scottish Charity Register.
  • Question 6 asks for one (or more) choices to be selected on how you achieve your purpose; we would recommend selecting ‘Deliver Services’. We advise not to select ‘Provide grants or donations to others.’ Whilst the unit may do activities to fundraise for another charity it is the activity that is the charitable purpose.

Changes to Gift Aid

Girlguiding’s Gift Aid declaration forms have been updated to meet new HMRC requirements from 5 April 2016. These forms should be used for new declarations and you do not have to replace existing declarations.

New Scottish declaration forms are available for you to download from the Girlguiding website. The declaration contains a section where you must add the unit’s six digit SC charity number before asking the parent/tax payer to sign the declaration.