Statutory guidance

Mandatory guidance for social landlords in Scotland.

Annual Assurance Statement

Updated 13 February 2024 Statutory guidance for landlords

Annual Assurance Statement

Consultation where the Regulator is directing a transfer of assets

Updated 13 February 2024 Statutory guidance for landlords

Consultation where the Regulator is directing a transfer of assets

Determination of Accounting Requirements

How social landlords should present their annual accounts.

Updated 13 February 2024 Statutory guidance for landlords

Determination of Accounting Requirements

Determination of what is meant by a step to enforce a security over a Registered Social Landlord's land

Updated 13 February 2024 Statutory guidance for landlords

Determination of what is meant by a step to enforce a security over a Registered Social Landlord's land

Financial viability of RSLs

Updated 13 February 2024 Statutory guidance for landlords

Financial viability of RSLs

Group structures

Updated 13 February 2024 Statutory guidance for landlords

Group structures

How to request a review of a regulatory decision or an appeal of a regulatory decision

How to request an appeal of a regulatory decision.

Updated 13 February 2024 Statutory guidance for landlords

How to request a review of a regulatory decision or an appeal of a regulatory decision

Notifiable events

What RSLs need to tell us about and what we will do with the information they give to us.

Updated 13 February 2024 Statutory guidance for landlords

Notifiable events

Preparation of financial statements

How RSLs should prepare their financial statements.

Updated 13 February 2024 Statutory guidance for landlords

Preparation of financial statements

Section 72: Reporting events of material significance

The events that we consider to be of material significance and how statutory auditors and reporting accountants should let us know them.

Updated 13 February 2024 Statutory guidance for landlords

Section 72: Reporting events of material significance

Tenant consultation and approval

What RSLs need to do if they propose to sell or transfer tenants homes, restructure, or take other decisions that could significantly affect tenants.

Updated 13 February 2024 Statutory guidance for landlords

Tenant consultation and approval