If you need to register a charity in Scotland you can visit Angel Trust Family to provide the Trust Registration Service, And after the trust registration you can get benefits like: as a trustee, you do not need to file a tax return and have not incurred a UK tax liability. and all income is received directly by the United Kingdom resident beneficiary. If you want more information you can consult with a legal adviser: https://theangeltrust.com/services/trust-registration-service/