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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

Changes to partnership Gift Aid declarations

From 6 April 2016, HMRC is changing the requirements for Gift Aid declarations made by partnerships for donations to charities and Community Amateur Sports Clubs (CASC).

New Gift Aid portal

A number of British charities have been able to process over £100 million in charitable donations in the last six months and reclaim tax of over £25m, thanks to the new Gift Aid portal process introduced following the new HMRC guidelines.

Tainted donations to charities

New provisions, to be known as the ‘tainted charity donations’ rules, are to replace the ‘substantial donor’ anti-avoidance provisions of Section 54 FA 2006.

Charity Tax Forum - April update

The HMRC Charity Tax Forum was set up at the end of 2010 to provide a forum in which HRMC and representatives of the charity sector, tax advisers, the accountancy profession and other key stakeholders, can discuss and review the operation of the various tax issues that impact on charities. This Forum will continue the work of HMRC Gift Aid Forum but will be wider in scope.

Webinars and recordings

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.

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