Like the Charity Commission for England and Wales, the Office of the Scottish Charity Regulator (OSCR) is a non-ministerial government department set up to provide a one-door regulatory office which encompasses the functions of registration, monitoring, supervision, investigation, support and information for the Scottish charitable sector.  OSCR effectively took over responsibility for charitable status within Scotland from HMRC and many charities registered in England and Wales now find themselves obliged to register with OSCR in order to comply with changes in Scottish legislation passed since the Office's establishment.  However, there is no comparable requirement for Scottish charities which operate in England and Wales to register with the Charity Commission.

As in England and Wales, charitable companies in Scotland are subject to dual regulation under both charity and company law.  A new vehicle for charitable activity, the Scottish charitable incorporated organisation (or SCIO) which would be regulated solely under charity law should be available from April 2011 under Chapter 7 of the Charities and Trustee Investment Act (Scotland) 2005 (“the Act”).