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I thought this might be helpful: I spoke to someone today at OSCR re several small charities in my area that wish to de-register because of the extra scrutiny being imposed by OSCR. The man from OSCR said a lot of small charities are choosing to de-register because there are no apparent benefits in remaining a charity, but a lot of extra work to comply with regulatory requirements. His advice was that if a charity wishes to de-register they must write to OSCR's Consents and Notification Dept requesting this, and should explain that any assets held by the organisation will be used to further the objects of that organisation for the benefit of the members as previously. Hope this helps. The OSCR website was not at all informative about de-registering,