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Charities taxation

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

In this section

Implementing FRS 102 amendments

Nigel Sleigh-Johnson outlines recent amendments to FRS 102 and the options available for early adoption.

Webinars and recordings

Representations

ICAEW REP 121/17

FRED 68 Draft amendments to FRS 102: Payments by subsidiaries to their charitable parents that qualify for gift aid

ICAEW REP 84/16

Simplifying the Gift Aid donor benefits rules

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.

Business rates relief

Guidance on the reliefs available on business rates for small businesses, businesses in rural areas, charities and community amateur sports clubs, businesses starting up or relocating to an enterprise zone, and businesses suffering financial hardship.

Annual Tax on Enveloped Dwellings: reliefs and exemptions

An overview of reliefs available for properties that meet specific criteria and exemptions for charitable companies, public bodies, and bodies established for national purposes with links to detailed ATED technical guidance.

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.

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