Key Information

These new guidance notes are intended to provide clear one-step guidance about how the tax system operates for charities and donors. The guides should help you find the answer to the majority of straightforward questions about charities, their tax advantages and obligations and how to give to charities tax effectively. Where this guidance doesn't include the detail you may need to answer more complex or unusual queries you will be directed to the existing detailed guidance notes or to contact details for our helpline support teams.

The links on the left take you to a series of pages on each topic as follows:

Donations to charity

Guidance about tax effective giving by individuals and businesses including gifts of money, legacies and gifts of assets to charities.

Becoming a charity

Guidance about qualifying for charitable status, who you need to contact to register as a charity and how to be recognised as a charity by HMRC.

Tax and being a charity

Guidance about the tax advantages and obligations of UK charities, charity tax returns and what to do when tax is payable.

Gift Aid for Charities

Guidance giving an overview of the Gift Aid scheme for charities including declarations, record keeping and how to avoid common misunderstandings.

Gift Aid repayment claims

Guidance for charities and CASCs about claiming repayments of tax on Gift Aid and other income, including how to how to register with HMRC and a check list to help you avoid common errors.

Trading by charities

Guidance about the tax reliefs available on profits from trading by charities including trading subsidiary companies and a contrast with VAT ‘business activities’.

Community Amateur Sports Clubs

Guidance about what a Community Amateur Sports Club (CASC) is, how to apply for registration and the tax advantages and obligations of CASCs.

Contact us

Includes details of how to contact HMRC Charities by e-mail, post or via our charities helpline.