HMRC charitable giving helpsheet 2017

This updated helpsheet (HS342), published by HMRC, tells donors about four of the tax reliefs for giving to charity.

  • Gift Aid
  • Gifts of shares and securities to charity
  • Gifts of real property to charity
  • Payroll giving

Charities may wish to remind donors of the tax effective giving options available to them.

HMRC notes that sometimes changes to these reliefs may be introduced that aren’t reflected in this helpsheet or in the guidance notes for completing your tax return. HMRC recommends that donors go to the guide Tax relief when you donate to a charity or ask a tax adviser before completing boxes 5 to 12 in the ‘Charitable giving’ section of the tax return.