SCIO provided Limited Liability for Scottish Charities

charity tin

THE SCOTTISH CHARITABLE INCORPORATED ORGANISATION

The Scottish Charitable Incorporated Organisation (SCIO) is a new legal form for registered Scottish Charities.

It provides limited liability and separate legal identity to organisations that want to become charities but do not want or need the complex structure of company law.

SCIOs are regulated by OSCR and do not need to register with Companies House.

There are important differences between being a SCIO and being any other type of body with charitable status in Scotland.

For further information and advice on applying to become a SCIO or to obtain guidance on the implications of becoming a SCIO check out the Office of Scottish Charities Regulator’s website www.oscr.org.uk . Or get in touch with Fiona Haro, Partner at Thomson Cooper Accountants. t: 01383 628800 e: fharo@thomsoncooper.com