Model Constitutions

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