Charitable trusts in Scotland: creation and OSCR/HMRC registration, governance and trustee duties, risk and liability, reorganisation and winding up, with reforms under the Trusts and Succession (Scotland) Act 2024

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Practice notes

FORTHCOMING CHANGE:

The Trusts and Succession (Scotland) Act 2024 gained Royal Assent on 30 January 2024, marking the most significant reform of Scottish trust law in more than a hundred years. Once commencement orders are issued, this Practice Note will be revised to align with the new legislation.

A trust is one of several legal forms available to establish a charity in Scotland. By definition, charitable trusts are governed by both charity law and trust law. Of roughly 24,600 entries on the Scottish Charity Register, about 3,000 operate as charitable trusts (2025 figures). Many bodies are colloquially called ‘trusts’ despite being constituted as companies limited by guarantee, Scottish Charitable Incorporated Organisations (SCIOs), or created by Royal Charter or Act of Parliament. This Practice Note concerns charitable trusts in the strict sense, not other structures that merely include ‘trust’ in their title.

Creation and obtaining charitable status

Setting up a charitable trust in Scotland mirrors the process for any charity, requiring an application to the Scottish Charity Regulator (OSCR) (see Practice Note: Creation of charities in Scotland)...

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Gavin McEwan

Turcan Connell

Gavin McEwan is a Partner and Head of Charities at Turcan Connell working principally in the fields of charity law, succession, trusts and tax. He is the Head of Turcan Connell's Charities Legal Team, is accredited by the Law Society of Scotland as a specialist in charity law and chairs the Law Society of Scotland’s panel on specialist accreditation in charity law. He is a member of the Charity Law Reform Committee of the Law Society of Scotland and the Charity Law Association Executive Committee and Standing Tax Committee.Gavin's work in the area of charity law includes the establishment and reorganisation of charities, from Royal Charter bodies and major public trusts to smaller active and grant-making charities. He also advises a number of national institutions, arts bodies and historic houses.Gavin is a graduate of the University of Strathclyde and trained at W & J...

Web page updated on 21/05/2026

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