The SCIO is a legal structure for registered charities in Scotland. It provides limited liability and separate legal identity to organisations which do not wish to incorporate fully. This guidance outlines the benefits and obligations of becoming or converting to an SCIO
This guidance describes the current situation with regard to Gift Aid and the voluntary music sector. Please note that Gift Aid is available to UK recognised charities, regardless of whether or not they are also registered charities.
The Charity Commission now requires its registered charities to describe how they provide a public benefit through their activities, and include this description in their annual return to the Charity Commission.