Guidance for Vestries following recent changes to charity law (March 2026)
Vestry Responsibilities: Governance, Accounting and Charity Matters
- Accounts – guidance and samples
- Accrued / SORP compliant accounts – Guidance Notes
- Charities and Trustee Investment (Scotland) Act 2005: Guidance for Vestries
- Completion of the OSCR Annual Return and Supplementary Monitoring Return
- Declaration by vestry members
- Guidance for Vestries following recent changes to charity law (March 2026)
- HM Revenue and Customs: Fit and proper persons test
- Independent Examination
- Model Constitutions
- Receipts and Payments Accounts – Guidance Notes
- Responsibilities of the Paying Officer and Payments to Clergy
- Responsibilities of the Vestry
- Responsibilities of the Vestry Secretary
- Responsibilities of the Vestry Treasurer
- Risk Management
- Vestry Code of Conduct
From 9 March 2026, OSCR introduced the final set of changes resulting from the Charities (Regulation and Administration) (Scotland) Act 2023 and now involves:
- the publication of trustee names
- the publication of all charity accounts
The Publication of Trustee Names
As of June 2025 charities were required to submit trustee details online and this year the first and last name of each charity trustee will be published on the Scottish Charity Register.
Trustees may apply to OSCR to have their name withheld from publication if it poses a safety or security risk and you can check the OSCR website for the application process if you believe this applies to you.
What do you need to do now?
- It is worthwhile reading through this update on the OSCR website: OSCR | More information to appear on the Scottish Charity Register from 9 March 2026 (it’s very brief) and there’s a video of a presentation by OSCR staff which goes into more depth and would be a valuable resource to save and share: OSCR | Video – Charity law in transition: Key legislative changes and what they mean for you.
- ensure all clergy and vestry members are aware of this change
- ensure the required information is kept up to date – trustee information should be entered via OSCR online whenever someone takes up their role as a member
- submit charity trustee information via OSCR onlineif you have not already done so. Their guidance is easy to follow – Managing charity trustee information in OSCR Online.
Publication of all charity accounts
OSCR now publishes full annual reports and accounts for all charities for 5 years on the Scottish Charity Register. This includes your church. Annual accounts and reports will appear just as you submit them with no personal data removed. Vestries should review reports carefully and only include names or images when necessary. Reporting requirements remain unchanged—continue submitting annual returns as usual.
What do you need to do now?
- consider what information to include in your accounts before drafting them
- make sure your accounts can be easily displayed online, with a PDF document being the preferred option
- consider adding digital or typed signatures, rather than handwritten
- make sure that submitted information is accurate and on time
- update any guidance you have on file for vestry members
OSCR has also published its own ‘Guidance for Charity Trustees’ which is available from its website: OSCR | Guidance and good practice for charity trustees.
Changes which came into effect in 2025:
Automatic disqualification
The 2005 Act sets out the criteria that automatically disqualify a person from being a charity trustee. The changes which took effect on 31 August 2025 expand existing criteria in two ways:
Firstly, the newly introduced criteria now include convictions for terrorism, money laundering, bribery, and perverting the course of justice.
Secondly, the criteria now also apply to anyone in a senior management role, including volunteers and regardless of job title. Individuals must check if they meet any disqualification criteria.
To avoid appointing a disqualified trustee, anyone joining or serving on a vestry should sign a declaration confirming they are not disqualified.
A style of declaration is available for downloading from the SEC website (Vestry Members Declaration). It is recommended that completed declarations should be held by the vestry secretary with the vestry records. Clergy who sit on vestry should similarly be invited to sign such a declaration.
OSCR has power to allow an individual who would otherwise be disqualified to be a charity trustee, but only following a successful application. If a trustee later becomes disqualified, they must resign immediately.
What do you need to do now?
- Check OSCR’s website for the criteria for disqualification
- confirm with individuals that they don’t meet any of the updated criteria
- ensure that anyone who serves as a member of vestry or holds a senior management role completes a Declaration by Vestry Members form
- update any guidance you have on file for vestry members
HM Revenue and Customs also recommend the completion of a ‘fit and proper person’ form. Separate guidance on this is available on the SEC website.
View All Resources