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charity tax
information
Tax type
Activity type
Tax type
VAT
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Making Tax Digital for VAT
General VAT principles
Business vs Non-business
VAT Exemption
Partial Exemption
VAT zero rates
VAT reduced rates
Cross border transactions – VAT
Other VAT issues
Donations and Gift Aid
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The Future of Gift Aid project
Gift Aid
Gift Aid Small Donations Scheme (GASDS)
Other giving by businesses
Gifts of pre-eminent objects
Income and Corporate taxes
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Museums and Galleries Exhibition Tax Relief
Orchestra Tax Relief
Charity reliefs from income and corporate taxes
Non-charitable expenditure
Fundraising income
Gifts of shares and property
Income from land and property
Trading
Tax treatment of investment Income
Non-exempt income
Capital allowances
Transfer pricing
Worldwide debt cap
Theatre Tax Relief
Business rates
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Business rates – Property wholly or mainly used for charitable purposes
Places of public religious worship
Specific situations
Possible opportunities for reducing the rating bill
Council Tax
Import Duties
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Scientific Instruments
Donated medical equipment
Donated goods for the needy
Goods to help with disasters in the EU
Specific goods for disabled people – Import Duties
Capital Gains Tax
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CGT – Relief for charities
Capital payments to a UK-resident charity from an offshore trust
Investment in an overseas resident company
Inheritance Tax
Stamp Duty
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Stamp duty land tax
Stamp duty reserve tax
Employment Taxes
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Overview of PAYE
Self-employment criteria and off-payroll working for charities
Directors and other office holders
Contracting with individuals’ own companies
Agencies
Benefits in kind and expenses
Termination payments
Volunteers
National Minimum Wage and National Living Wage
Payroll giving
Apprenticeship Levy
Guidance pages – Employment taxes
Climate Change Levy
Insurance Premium Tax
Lottery Duty and exemptions
Overseas taxes
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Recovery of withholding tax for charities
Double Taxation Treaties
Community Infrastructure Levy (CIL)
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Introduction of CIL by Local Authorities
The charging schedule
Qualifying ‘developments’ for the purpose of CIL
Liability to pay CIL
Charitable relief from Community Infrastructure Levy (CIL)
Clawback of charitable relief
Discretionary relief for exceptional circumstances
How CIL is spent
State aid considerations
Cross-border giving
Social Investment Tax Relief
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Qualifying Social Enterprise
Nature of investment
Conditions to be met by the Social Enterprise
Research and Development Tax Credit (RDEC)
Anti-avoidance tax legislation
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Fit and proper person guidance
Diverted Profits Tax
Transfer of corporate profits
General Anti-Abuse Rule (GAAR)
Disclosure of tax avoidance schemes (DOTAS)
Common Reporting Standard
Tainted Charity Donations
Annual Tax on Enveloped Dwellings
Appeals and disputes
Tax updates and guidance from Government Departments
Charity Governance
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Publishing a tax strategy
Business activity
Advertising provided to third parties
Open sub-menu
Advertising – VAT zero rating
Barter transactions
Business rates – Property wholly or mainly used for charitable purposes
Business sponsorship/advertising – direct tax
Business vs Non-business
Charity reliefs from income and corporate taxes
Detailed guidance on Making Tax Digital for VAT: Notice 700/22
Goods connected with collecting donations – VAT zero rating
Non-charitable expenditure
Printed matter – VAT zero rating
Advertising/self-promotion
Open sub-menu
Advertising – VAT zero rating
Business v Non-business apportionment
Business vs Non-business
Goods connected with collecting donations – VAT zero rating
VAT zero rates
Arts/Cultural/Heritage
Open sub-menu
Allowing access to view charity property – Gift Aid
Business rates – Property wholly or mainly used for charitable purposes
Business sponsorship/advertising – direct tax
Charitable relief from Community Infrastructure Levy (CIL)
Corporate sponsorship compared to donations – VAT
Fundraising events – VAT exemption
Gift Aid donor benefits
Gifts of pre-eminent objects
Import Duties
Membership subscriptions – Gift Aid
Membership subscriptions – VAT
Museums and Galleries Exhibition Tax Relief
Orchestra Tax Relief
Primary-purpose trading
Specific goods for disabled people – Import Duties
Theatre Tax Relief
VAT refund schemes
VAT refunds for museums and galleries
Books
Open sub-menu
General VAT principles
Membership subscriptions – Gift Aid
Membership subscriptions – VAT
Package test and its use for fundraising items
Publications including books – VAT zero rating
Talking books for blind people – VAT zero rating
Trading
Use of trading subsidiaries and Gift Aid
Charity shops
Open sub-menu
Business rates – Property wholly or mainly used for charitable purposes
Charitable relief from Community Infrastructure Levy (CIL)
Consequences of non-primary-purpose trade
Cost allocation
Detailed guidance on Making Tax Digital for VAT: Notice 700/22
Donated goods – Gift Aid
Donated goods – VAT zero rating
General VAT principles
Gift Aid Declarations
Mixed primary and non-primary-purpose trading
Primary-purpose trading
Sale of donated goods
SDLT – Charity relief
Small trade concession
Trades carried out by beneficiaries
Use of trading subsidiaries and Gift Aid
Cost sharing
Open sub-menu
Cost Sharing – VAT Exemption
Donated Goods
Open sub-menu
Business rates – Property wholly or mainly used for charitable purposes
Donated goods – Gift Aid
Donated goods – VAT zero rating
Sale of animals
Education
Open sub-menu
Business rates – Property wholly or mainly used for charitable purposes
Charitable relief from Community Infrastructure Levy (CIL)
Cost Sharing – VAT Exemption
Donations and grants – VAT treatment
Education and vocational training – VAT exemption
Gift Aid
Outsourcing by public bodies
Primary-purpose trading
Publicly-funded research – VAT implications
Receipt of cross-border services
Research and Development Tax Credit (RDEC)
SDLT – Charity relief
Employment
Open sub-menu
Agencies
Apprenticeship Levy
Apprenticeship Levy – Considerations for devolved administrations
Arts and culture charities – Employment taxes
Benefits and expenses – Checking systems
Benefits and expenses – Dispensation
Benefits in kind and expenses
Cars and other vehicles
Categorisation of Earners regulations
Connected charities – Apprenticeship Levy
Construction Industry Scheme
Contracting with individuals’ own companies
Directors and other office holders
Educational charities – Employment taxes
Employment Taxes
Foreign entertainers – Income tax
Furniture
Guidance pages – Employment taxes
Host employer rules
Intermediaries Legislation
Loans
Mobile phones
National Minimum Wage and National Living Wage
Overview of PAYE
P11D – Reporting of Benefits in Kind
Particular Benefits in Kind
PAYE settlement agreements
Paying the Apprenticeship Levy
Payrolling Benefits in Kind
Provision of accommodation
Public Sector Bodies – Employment taxes
Relocation benefits
Salary Sacrifice schemes
Self-employment criteria and off-payroll working for charities
Spending Apprenticeship Levy funds
Staff secondments
Supervision, direction or control
Telephones, Laptops and Other IT Equipment
Termination payments
Travel and subsistence payments
Trivial Benefits in Kind
Tronc schemes
Volunteers
Energy-saving materials
Open sub-menu
Energy saving materials – VAT reduced rate
Grant-funded installations – VAT reduced rate
VAT reduced rates
Equipment
Open sub-menu
Capital allowances
Capital Goods Scheme
Charity funded equipment for medical, veterinary etc uses – VAT zero rating
Clawback/payback – Partial Exemption
Donated medical equipment
Drugs, medicines and aids for the handicapped
General VAT principles
Mobile phones
Partial Exemption
Scientific Instruments
Specific goods for disabled people – Import Duties
Telephones, Laptops and Other IT Equipment
Foreign operations
Open sub-menu
Capital payments to a UK-resident charity from an offshore trust
Cross border transactions – VAT
Cross-border giving
Diverted Profits Tax
Double Taxation Treaties
European trade: reporting requirements
Export of goods – VAT zero rating
Import Duties
Investment in an overseas resident company
Overseas taxes
Place of supply rules
Provision of cross-border services
Purchase of goods cross-border
Receipt of cross-border services
Recovery of withholding tax for charities
Sale of goods cross-border
Tax treatment of investment Income
Worldwide debt cap
Fuel and power
Open sub-menu
Cars and other vehicles
Cross-border giving
Energy saving materials – VAT reduced rate
Grant-funded installations – VAT reduced rate
Reduced VAT rate on Fuel and Power
VAT reduced rates
Fundraising
Open sub-menu
Affinity credit cards
Business sponsorship/advertising – direct tax
Challenge Events – Tour Operators’ Margin Scheme (TOMS)
Charity reliefs from income and corporate taxes
Corporate sponsorship compared to donations – VAT
Cross-border giving
Direct Marketing
Discretionary relief for charities
Donated goods – Gift Aid
Donated goods – VAT zero rating
Donations and Gift Aid
Donations and grants – VAT treatment
Fundraising events – VAT exemption
Fundraising income
Gift Aid
Gift Aid Declarations
Gift Aid donor benefits
Gift Aid Small Donations Scheme (GASDS)
Gifts of shares and property
Goods connected with collecting donations – VAT zero rating
Grant-giving – VAT treatment
Membership subscriptions – Gift Aid
Membership subscriptions – VAT
Package test and its use for fundraising items
Payroll giving
Raffles and auctions – Gift Aid
Sponsored events – Gift Aid
Sponsored events – VAT
Tainted Charity Donations
Trading
Use of charity name and logo
Fundraising Events
Open sub-menu
Barter transactions
Business sponsorship/advertising – direct tax
Challenge Events – Tour Operators’ Margin Scheme (TOMS)
Charity reliefs from income and corporate taxes
Corporate sponsorship compared to donations – VAT
Detailed guidance on Making Tax Digital for VAT: Notice 700/22
Donated goods – VAT zero rating
Foreign entertainers – Income tax
Fundraising events – VAT exemption
Gift Aid donor benefits
Lottery Duty and exemptions
Package test and its use for fundraising items
Printed matter – VAT zero rating
Provision of cross-border services
Raffles and auctions – Gift Aid
Sponsored events – Gift Aid
Sponsored events – VAT
Use of trading subsidiaries and Gift Aid
Grant giving
Open sub-menu
Business vs Non-business
Common Reporting Standard
Detailed guidance on Making Tax Digital for VAT: Notice 700/22
Grant-giving – VAT treatment
Payments overseas
Grant making
Open sub-menu
Business vs Non-business
Common Reporting Standard
Detailed guidance on Making Tax Digital for VAT: Notice 700/22
Income and Corporate taxes
Non-charitable expenditure
Payments overseas
Import/export
Open sub-menu
Cross border transactions – VAT
Export of goods – VAT zero rating
Import Duties
Income and Corporate taxes
Overseas taxes
Specific goods for disabled people – Import Duties
Investment
Open sub-menu
Capital Gains Tax
CGT – Relief for charities
Charity reliefs from income and corporate taxes
Detailed guidance on Making Tax Digital for VAT: Notice 700/22
Disposal of property
Diverted Profits Tax
Gifts of shares and property
Income from land and property
Investment in an overseas resident company
Investment income – VAT treatment
Investment Management Fees
Non-charitable expenditure
Overseas taxes
Recovery of withholding tax for charities
SDLT – Charity relief
Stamp duty reserve tax
Tax treatment of investment Income
Litigation
Open sub-menu
Appeals and disputes
Lotteries
Open sub-menu
Charity reliefs from income and corporate taxes
Lottery Duty and exemptions
Raffles and auctions – Gift Aid
Medicine and handicapped aids
Open sub-menu
Charity funded equipment for medical, veterinary etc uses – VAT zero rating
Donated medical equipment
Drugs, medicines and aids for the handicapped
Specific goods for disabled people – Import Duties
Substances used in medical research
Talking books for blind people – VAT zero rating
VAT refund scheme for search and rescue charities, air ambulances and medical courier charities
VAT zero rates
Membership
Open sub-menu
Detailed guidance on Making Tax Digital for VAT: Notice 700/22
Gift Aid
Gift Aid donor benefits
Import Duties
Membership subscriptions – Gift Aid
Membership subscriptions – VAT
Trading
VAT Exemption
Non-charitable expenditure
Open sub-menu
Business rates – Property wholly or mainly used for charitable purposes
Charity reliefs from income and corporate taxes
Goods connected with collecting donations – VAT zero rating
Non-charitable expenditure
Printed matter – VAT zero rating
Provision of cross-border services
Property- development
Open sub-menu
Buildings and construction – VAT zero rating
Business rates
Capital Gains Tax
Capital Goods Scheme
Charitable annexes
Community Infrastructure Levy (CIL)
Construction of new buildings – VAT zero rating
Energy saving materials – VAT reduced rate
Grant-funded installations – VAT reduced rate
Insurance Premium Tax
Land and buildings and the option to tax
Overseas taxes
Relevant Charitable Purpose / Relevant Residential Purpose – change of use
Residential conversions, renovations and alterations – VAT reduced rate
Stamp Duty
Stamp duty land tax
VAT reduced rates
Property- direct
Open sub-menu
Annual Tax on Enveloped Dwellings
Business rates
Capital allowances
Capital Gains Tax
Capital Goods Scheme
Charitable annexes
Community Infrastructure Levy (CIL)
Detailed guidance on Making Tax Digital for VAT: Notice 700/22
Energy saving materials – VAT reduced rate
Grant-funded installations – VAT reduced rate
Land and buildings and the option to tax
Overseas taxes
Partial Exemption
Protected buildings
Reduced VAT rate on Fuel and Power
Relevant Charitable Purpose / Relevant Residential Purpose – change of use
Residential conversions, renovations and alterations – VAT reduced rate
Sale of donated land
Stamp Duty
VAT Exemption
VAT reduced rates
Property- heritage
Open sub-menu
Allowing access to view charity property – Gift Aid
Annual Tax on Enveloped Dwellings
Approved alterations of a protected building
Business rates
Capital Gains Tax
Capital Goods Scheme
Energy saving materials – VAT reduced rate
Grant-funded installations – VAT reduced rate
Protected buildings
Reduced VAT rate on Fuel and Power
Residential conversions, renovations and alterations – VAT reduced rate
Stamp duty land tax
VAT reduced rates
Research
Open sub-menu
Buildings and construction – VAT zero rating
Charity funded equipment for medical, veterinary etc uses – VAT zero rating
Climate Change Levy
Partial Exemption
Publicly-funded research – VAT implications
Research – VAT treatment
Research and Development Tax Credit (RDEC)
Substances used in medical research
Search and rescue
Open sub-menu
Insurance Premium Tax
Lifeboats – VAT zero rating
Marine fuel – VAT zero rating
Outsourcing by public bodies
VAT refund scheme for search and rescue charities, air ambulances and medical courier charities
Secondment
Open sub-menu
Insurance Premium Tax
Overseas taxes
Staff secondments
Trading
Open sub-menu
Business vs Non-business
Climate Change Levy
General VAT principles
Non-charitable expenditure
Trading
Welfare
Open sub-menu
Partial Exemption
Supply of welfare services below cost – VAT treatment
Talking books for blind people – VAT zero rating
VAT Exemption
VAT refund scheme for hospices
VAT refund scheme for search and rescue charities, air ambulances and medical courier charities
Welfare – VAT exemption
Working overseas
Open sub-menu
Apprenticeship Levy
Common Reporting Standard
Export of goods – VAT zero rating
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Case studies
Case studies
Latest case study
Nectar and Oxfam
25 April 2016
Oxfam’s exclusive partnership with Nectar allows supporters who sign up to Gift Aid in an Oxfam shop (the ‘Tag Your Bag’ scheme) to collect 100 points for signing up and...
