IRRV Alert - week ending 14th February 2020
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Charities: detailed guidance notes on how the tax system operates (14 February 2020)
Guidance
Charities: detailed guidance notes on how the tax system operates
Find out how to register a charity for tax, your obligations, and any reliefs or exemptions available.
Published 17 September 2013
Last updated 14 February 2020 — see all updates
From:
Documents
Chapter 2: Applications for recognition as a charity for tax purposes
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Chapter 3: Gift Aid
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Chapter 4: Payroll Giving
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Chapter 5: Giving land, buildings, shares and securities to charity
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Chapter 6: Claims and returns
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Chapter 7: Audits by HMRC charities
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Chapter 8: The Gift Aid Small Donations Scheme before 6 April 2017
Ref: Gift Aid Small Donations collected before 6 April 2017HTML
Chapter 8: The Gift Aid Small Donations Scheme from 6 April 2017
Ref: Gift Aid Small Donations collected on or after 6 April 2017HTML
Annex i: tax exemptions for Charities
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Annex ii: non-charitable expenditure
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Annex iii: approved charitable investments and loans
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Annex iv: trading and business activities - basic principles
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Annex vi: life assurance and capital redemption products
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Annex vii: affordable home ownership - charitable status and tax
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Annex viii: tainted charity donations
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Annex ix: Gift Aid donor intermediaries
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Details
This guidance is about the direct tax obligations of charities and the reliefs available to them. Where appropriate there’s also information about indirect tax (VAT) obligations and reliefs for charities.
The information gives charities access to the most up to date information available about their tax obligations and any reliefs available to them.
Published 17 September 2013
Last updated 14 February 2020 + show all updates