Registered charities need permission from OSCR to be removed from the Scottish Charity Register. You can find out more in this guide from OSCR on dissolving your charity.
You need to seek consent from OSCR at least 42 days in advance of the date of dissolution.
You need to notify OSCR (within 3 months) once the charity has been dissolved. They will require supporting evidence such as final accounts, evidence of the transfer of assets or liabilities, final bank account statement etc. Find out more about making changes to your charity.