UK - Charities
HMRC have updated their guidance for charities and donors.
New straightforward customer guides have been introduced and the detailed technical guidance on trading by charities has been re-written.
The new Guidance Notes cover the following areas:
- Donations to charity
- Becoming a charity
- Tax and being a charity
- Gift Aid for Charities
- Gift Aid repayment claims
- Trading by charities
- Community Amateur Sports Clubs
The Guidance Notes have been reproduced at Section 2.11.
In addition, special rules apply in relation to particular types of donations and are reproduced at Section 2.12.