The Charity Commission and the Office of the Scottish Charity Regulator have published a Memorandum of Understanding which is based on the principles of consultation, co-operation and co-ordination which underpin how they work together. It sets out the circumstances in which the Commission and OSCR will share information and collaborate operationally where a common regulatory approach is required. Both organisations are committed to minimise the burden of dual regulation for those charities which operate across both jurisdictions.