Our Regulatory Guidance

To supplement Our Regulatory Framework, we have produced a range of regulatory guidance. Following consultation with landlords, tenants and other stakeholders, we streamlined some of regulatory guidance. The revised guidance took effect from 31 August 2015.  You can read all of our regulatory guidance by clicking on the red links below.

Using the Social Landlord Portal

Financial viability of RSLs: information requirements

Sets out the financial information required from all RSLs.

Treasury management - recommended practice

Advises all RSLs of our regulatory expectations on Treasury Management.

Preparation of financial statements

Sets out the reporting requirements that RSLs need to comply with when preparing their financial statements

Consent to disposal of land or assets

Sets out our approach to consenting to requests for disposal of land or assets.

Requirements for tenant ballot or written authorisation Explains when the written agreement of tenants may be required as opposed to tenant ballot and sets out the procedures to be followed when an RSL is seeking our consent.


Consultation where the regulator is directing a transfer of assets

Explains how we will exercise new powers in the Housing (Scotland) Act 2014 to put aside in certain circumstances a requirement for us to consult where we are directing a transfer of assets from an RSL.

Consent to organisational change

Explains how and when RSLs should contact us to discuss organisational change proposals, what we will ask for, and how we will consider the proposals.


Consent to constitutional change

Explains how RSLs should apply to us for consent to make changes to their constitutions.

Group structures and constitutional partnerships

Sets out our requirements for RSLs which are part of group structures and explains the process for RSLs seeking our consent to become a subsidiary of another body


Notifiable events

Sets out the events that we require a RSL to notify us about and explains what we will do with the information given to us.

2014 Determination of Accounting Requirements

2012 Determination of Accounting Requirements

Sets out the accounting requirements for RSLs.

Insolvency determination

Sets out what is meant by a step to enforce a security over a Registered Social Landlord’s land.