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OSCR Guidance for Trustees

By August 24, 2021August 31st, 2021No Comments

OSCR Guidance for Trustees


Section 66 of the Charities and Trustee Investment (Scotland) Act 2005 (the Act) describes four general duties of charity trustees which are fundamental to their role as a charity trustee. Charity trustees are required to comply with these while carrying out their functions as a charity trustee.

A charity trustee must:

  • act in the interests of the charity
  • seek, in good faith, to ensure that the charity operates in a manner that is consistent with its objects or purposes
  • act with the care and diligence that it is reasonable to expect of a person who is managing the affairs of another person
  • ensure that the charity complies with the provisions of this Act, and other relevant legislation

Important implications follow from these duties for charity trustees, both as individuals and as a group. OSCR has issued guidance in this connection which can be viewed here

If you feel this may be something that you wish to discuss further please feel free to contact Paul Martin by email on