ICAEW.com works better with JavaScript enabled.

Charities taxation

Expert commentary and practical guidance from ICAEW related to the taxation of charitable organisations within the UK.

In this section

Features and articles

Gift Aid, loans and loan waivers

HMRC now allows charities to claim gift aid on waived loans if specific conditions are met and the donation is gift aid eligible. Find out how to get it right and structure the gift to maximise the benefit to donor and charity.

Are there reasons for charity accountants to feel positive about tax?

Are you a glass half full or a glass half empty person? I imagine that many of us who are chartered accountants would have to say that our training encourages us to be more ‘half glass empty’ than ‘half glass full’! The Chancellors’ Spring Statement may have given us a perfect opportunity to test that out for ourselves.

Taxing mountain climb will help change lives

Tax charities TaxAid and TaxHelp for Older People give free life-changing assistance to people in crisis with tax problems. Tina Riches invites you to join a group of tax professionals next year on a climb of Mt Kilimanjaro, Africa's highest peak, to raise sponsorship in a campaign to fund the two charities.

Real Integrity Briefing

ICAEW promotes and funds, through ICAEW’s charitable trusts, leading-edge research on performance-related issues of immediate and long-term importance to the business community.

Bloomsbury Core Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Core Accounting and Tax Service.

Charities

A full chapter on the taxation of charities in the UK in this title aimed at finance and business undergraduate students.

Charities and other non-commercial entities

A chapter on the UK tax treatment of charities, containing worked examples throughout.

Terms of use: You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the Acceptable usage terms.

Representations

Further support

Useful links

Some resources that we link to may pre-date the latest amendments to the relevant tax regulations. While these links contain useful information, please treat them with appropriate caution.

Made simple guides

A series of guides produced by the audit firm Sayer Vincent on topics for charities, including charity shops, employee and volunteer taxation, Gift Aid, grants, and international aspects of VAT.

Charity Tax Group (CFG)

A non-profit membership organisation previously known as the Charities' Tax Reform Group, which makes representations to government on issues relating to the taxation of charities. The site includes updates and commentary on a wide range of tax issues relevant to charities.

The Tax Implications of Charity Trading

Guidance for lay users on the tax aspects of the main areas of trading activity that charities get involved in. Sections cover fundraising, basic tax exemptions, business sponsorship, trading companies, shops and cafes, merchandising, events, providing services, cost allocation, transfer pricing, loss making trades, and social enterprise.

ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.

* Some of the content on this web page was provided by the Chartered Accountants’ Trust for Education and Research, a registered charity, which owns the library and operates it for ICAEW.