The Residual Special Court (RSCSL) was established pursuant to an agreement signed between the United Nations and the Government of Sierra Leone on 11 August 2010. It was ratified by Parliament on 15 December 2011 and signed into law on 1 February 2012. The agreement stipulates that the RSCSL shall have its principal seat in Freetown,but shall carry out its functions at an interim seat in The Netherlands with a sub-office in Freetown for witness and victim protection and support.

The RSCSL, like the SCSL, is funded by voluntary contributions from the international community, but the agreement permits it to seek alternative means of funding. The RSCSL has an oversight committee to assist in obtaining adequate funds and to provide advice and policy direction on non-judicial aspects of the Court.
Unlike the Special Court, which at its busiest employed more than 400 staff in Freetown and The Hague, the RSCSL is a small body with about a dozen staff. The Act provides for a Chambers consisting of a President and, when necessary, a Trial Chamber and Appeals Chamber, along with the Prosecutor and the Registrar.