Letter to charitable registered social landlords - Submission of annual accounts to OSCR

Dear colleague 

Submission of annual accounts to OSCR 

We are writing regarding the submission of annual accounts by charitable RSLs to OSCR.  

As you know currently we send charitable RSLs accounts to OSCR on your behalf as part of our Memorandum of Understanding with OSCR.  

From early 2026 OSCR will ask all charitable RSLs to submit their annual accounts to OSCR. This change is being made as part of a package of measures introduced by the Charities (Regulation and Administration) (Scotland) Act 2023. You can find more information about the Act here.  

In the meantime, we have agreed with OSCR that we will send the accounts you recently submitted to us for financial year 2024/25 to them. This means you don’t need to upload your annual accounts for 2024/25 as part of your annual return submission to OSCR.  

OSCR will publish information about the forthcoming changes regarding the submission and publication of annual accounts and when these will come into effect in 2026. 

I hope this is helpful. Please contact your Engagement Plan lead officer if you have any questions. 

Kind regards 

Helen Shaw

Director of Regulation