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Find charity tax information

  • Tax type
  • Activity type

Tax type

  • VAT
    • 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
    • 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
    • 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
    • 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
    • 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
    • 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
    • Stamp duty land tax
    • Stamp duty reserve tax
  • Employment Taxes
    • 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
    • Recovery of withholding tax for charities
    • Double Taxation Treaties
  • Community Infrastructure Levy (CIL)
    • 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
    • Qualifying Social Enterprise
    • Nature of investment
    • Conditions to be met by the Social Enterprise
  • Research and Development Tax Credit (RDEC)
  • Anti-avoidance tax legislation
    • 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
    • Publishing a tax strategy

Business activity

  • Advertising provided to third parties
    • 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
    • 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
    • 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
    • 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
    • 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
    • Cost Sharing – VAT Exemption
  • Donated Goods
    • Business rates – Property wholly or mainly used for charitable purposes
    • Donated goods – Gift Aid
    • Donated goods – VAT zero rating
    • Sale of animals
  • Education
    • 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
    • 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
    • Energy saving materials – VAT reduced rate
    • Grant-funded installations – VAT reduced rate
    • VAT reduced rates
  • Equipment
    • 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
    • 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
    • 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
    • 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
    • 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
    • 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
    • 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
    • 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
    • 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
    • Appeals and disputes
  • Lotteries
    • Charity reliefs from income and corporate taxes
    • Lottery Duty and exemptions
    • Raffles and auctions – Gift Aid
  • Medicine and handicapped aids
    • 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
    • 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
    • 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
    • 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
    • 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
    • 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
    • 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
    • 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
    • Insurance Premium Tax
    • Overseas taxes
    • Staff secondments
  • Trading
    • Business vs Non-business
    • Climate Change Levy
    • General VAT principles
    • Non-charitable expenditure
    • Trading
  • Welfare
    • 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
    • Apprenticeship Levy
    • Common Reporting Standard
    • Export of goods – VAT zero rating

Updated charity finance guidance from the Charity Commission

  • 3 February 2016

The Charity Commission for England & Wales has published three sets of updated finance guidance for trustees:

  • Managing a charity’s finances: planning, managing difficulties and insolvency (CC12)
  • Charity reserves: building resilience (CC19)
  • Charity governance, finance and resilience: 15 questions trustees should ask

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