Prior to the Covid-19 pandemic, charities were allowed 9 months after their ‘year-end’ date to submit their trustees’ annual report to OSCR.
Because of the impact of the pandemic OSCR allowed extra time (known as a ‘grace period’) to submit Trustees’ annual report, accounts and their annual return.
This grace period allowed an additional 9 months for filing when their due date fell between 1st March 2020, and 31st March 2021. As of 1st April 2021, this grace period will no long apply and as such Trustees’ annual reports, accounts and the annual return should be filed within the previous 9 month deadline from their ‘year-end’ date.
This means if your ‘year-end’ date is 1st April 2021 onwards, you will no longer receive this additional time, and should plan to submit within 9 months of your ‘year-end’ (e.g. 1st April year end should be submitted before 31st December)
If your annual return of information is late, this will be shown on your charity entry on the Scottish Charity Register (https://www.oscr.org.uk/about-charities/)
OSCR are still permitting Trustees’ annual reports and accounts to be submitted with typed signatures, and allowing charities to finalise their accounts without physical ‘wet-ink’ signatures to help you meet the deadlines.