HMRC resources

VAT notices 

How VAT affects charities (VAT Notice 701/1) 

Goods or services supplied to charities (VAT Notice 701/58) 

Charity funded equipment for medical and veterinary uses (VAT Notice 701/6) 

Land and property (VAT Notice 742) 

Buildings and construction (VAT Notice 708) 

HMRC manuals for their own staff (VAT) 

VCHAR – VAT charities 

HMRC guidance for Gift Aid 

Chapter 3: Gift Aid 

Chapter 8: The Gift Aid Small Donations Scheme from 6 April 2017 

Annex ix: Gift Aid donor intermediaries 

HMRC guidance for Corporation tax 

Annex i: tax exemptions for charities 

Annex iv: trading and business activities — basic principles 

Annex ii: non-charitable expenditure 

Annex iii: approved charitable investments and loans 

HMRC guidance for creative sector reliefs 

HMRC guidance for Research and Development Tax Credits