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<big>This website provides comprehensive information about how charities and donors are taxed in the UK.
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<big>This site provides comprehensive information about the taxation of charities and tax reliefs for gifts to charity.
  
If you are looking for a quick answer to a simple question, we recommend you try [http://www.hmrc.gov.uk/charities/tax/ ''HMRC tax guidance for charities''].
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If you are looking for a quick answer to a straightforward question, we recommend [http://www.hmrc.gov.uk/charities/tax/ ''HMRC tax guidance for charities''] or [https://www.gov.uk/government/publications/charities-detailed-guidance-notes ''HMRC detailed guidance notes''].
  
However, if you are looking for a deeper analysis or an impartial view you are in the right place.   
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If you are looking for a deeper analysis, or an impartial view, you are in the right place.   
  
 
<div style="float: left; width: 33%">
 
<div style="float: left; width: 33%">
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<big>'''Contents'''</big>
 
<big>'''Contents'''</big>
  
[[Updates]]
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[[Update]]
  
 
:[[Introduction]]
 
:[[Introduction]]
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:3 [[Definitions of Charity|Definitions of Charity]]
 
:3 [[Definitions of Charity|Definitions of Charity]]
  
:4 [[Taxation of Charity Income|Taxation of Charity Income]]
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:4 [[Taxation of Charity Income]]
  
:5 [[Taxation of Charity Capital Gains]]
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:5 [[Taxation of Charity Gains]]
  
 
:6 [[Charitable Expenditure Rules]]
 
:6 [[Charitable Expenditure Rules]]
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:8 [[Trading by Charities|Trading by Charities]]
 
:8 [[Trading by Charities|Trading by Charities]]
  
:9 [[Companies held by Charities|Trading Companies held by Charities]]
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:9 [[Companies held by Charities]]
  
 
:10 [[Business Sponsorship and Advertising]]
 
:10 [[Business Sponsorship and Advertising]]
  
:11 [[Corporate Charities]]
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:11 [[Charitable Companies]]
  
 
:12 [[Employees and Beneficiaries of Charities]]
 
:12 [[Employees and Beneficiaries of Charities]]
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:15 [[Cash Gifts from Individual to Charity (Gift Aid)|Cash Gifts from Individual to Charity (Gift Aid)]]
 
:15 [[Cash Gifts from Individual to Charity (Gift Aid)|Cash Gifts from Individual to Charity (Gift Aid)]]
  
:16 [[Gift Aid Small Donation Scheme]]
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:16 [[Gift Aid Small Donations Scheme]]
  
 
:17 [[Corporate Gift Aid]]
 
:17 [[Corporate Gift Aid]]
  
:18 [[Giving by Business to Charity]]
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:18 [[Giving by Businesses to Charity]]
  
 
:19 [[Payroll Giving Scheme]]
 
:19 [[Payroll Giving Scheme]]
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:20 [[Interest-Free Loans to Charity]]
 
:20 [[Interest-Free Loans to Charity]]
  
:21 [[Gift of Shares and Land to Charity]]
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:21 [[Gifts of Shares/Land to Charity]]
  
 
:22 [[Gifts of Works of Art to Charity]]
 
:22 [[Gifts of Works of Art to Charity]]
  
:23 [[Capital Gains Tax Relief on Disposals to Charity]]
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:23 [[CGT Relief on Disposals to Charity]]
  
:24 [[Inheritance Tax Reliefs on Transfers to Charity]]
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:24 [[Inheritance Tax Reliefs for Charities]]
  
 
:25 [[Charity Legacy Relief]]
 
:25 [[Charity Legacy Relief]]
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:27 [[Charitable Gift of Share of Residue: Benham Issues]]
 
:27 [[Charitable Gift of Share of Residue: Benham Issues]]
  
:28 [[Obtaining IT and IHT Reliefs on Gift by Will or IoV]]
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:28 [[Obtaining IT and IHT Reliefs on Gifts by Will or IoV]]
  
 
:29 [[Variation of Wills ]]
 
:29 [[Variation of Wills ]]
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:31 [[Trusts with Some Charitable Element]]
 
:31 [[Trusts with Some Charitable Element]]
  
:32 [[Payments to Charity From Non-resident Trusts]]
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:32 [[Payments to Charity From Non-Resident Trusts]]
  
 
:33 [[Estates of Deceased Persons: CGT]]
 
:33 [[Estates of Deceased Persons: CGT]]
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:40 [[Rating Relief]]
 
:40 [[Rating Relief]]
  
:41 [[Community Amateur Sports Clubs]]
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:41 [[Sports Clubs]]
 +
 
 +
:NEW [[Clubs and Mutual Concerns]]
  
 
:42 [[Political Parties]]
 
:42 [[Political Parties]]
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:44 [[Local Authorities]]
 
:44 [[Local Authorities]]
  
:45 [[Administration: Tax Returns and Claims]]
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:45 [[Social Investment Relief]]
  
:46 [[Appendix 1: International Entities: Approved Charitable Investments]]
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:46 [[Administration: Tax Returns and Claims]]
  
:47 [[Appendix 2: HMRC Model Gift Aid Declarations]]
 
  
:48 [[Appendix 3: Retail Gift Aid: Template Letters]]
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<big>'''Appendices'''</big>
  
:49 [[Appendix 4: Substantial Donor Rules]]
+
:47 [[Appendix 1: International Entity Securities: Approved Charitable Investments]]
  
:50 [[Appendix 5: Bibliography]]
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:48 [[Appendix 2: HMRC Model Gift Aid Declarations]]
  
:51 [[Appendix 6: How to Improve the Taxation of Charities]]
+
:49 [[Appendix 3: Retail Gift Aid: Template Letters]]
 +
 
 +
:50 [[Appendix 4: CASCs: Eligible Sports]]
 +
 
 +
:51 [[Appendix 5: Deemed Charities and National Bodies]]
 +
 
 +
:52 [[Appendix 6: Accreditation of Social Impact Contractors]]
 +
 
 +
:53 [[Appendix 7: Substantial Donor Rules]]
 +
 
 +
:54 [[Appendix 8: How to Improve the Taxation of Charities]]
 +
 
 +
:55 [[Appendix 9: Bibliography]]
  
:52 [[Appendix 7: Deemed Charities and Eligible Bodies]]
 
  
:53 [[Appendix 8: CASCs: Eligible Sports]]
 
  
 
</div>
 
</div>
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<big>'''About ToC Online'''</big>
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<big>'''2019/20 edition'''</big>
  
Most of this website requires you to login.  To obtain a login licence you need a copy of the book associated with this site, [http://www.kessler.co.uk/taxation-of-charities/ ''Taxation of Charities and Nonprofit Organisations''], and you can then:
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This site contains the text of the 2019/20 edition of ''Taxation of Charities and Nonprofit Organisations'' with some subsequent [[Update | updates]].
:•  [[Special:Userlogin|''register for the life of the edition and login'']]. 
+
:•  If you have not (yet) bought the book associated with this site, [http://www.kessler.co.uk/taxation-of-charities/ ''Taxation of Charities and Nonprofit Organisations''], you may [[Special:Userlogin|register for a free one day trial]]. There is no charge for a one day trial, but if you find the site useful, and wish to express support or thanks, the authors invite you to [http://www.justgiving.com/jameskessler/ make a donation to the charity Water Aid].
+
  
You can access the introduction and chapters 1 and 2, which concern general policy issues, without logging in.
+
<big>'''How to login'''</big>
  
Users may also [[contribute to the text or correct slips or errors]], and if you see anything that needs correcting or expanding, please do. A copy of the next edition of our book will be given to the user who makes the most edits. User contributions are reviewed by [http://www.taxchambers.com/barrister/maryashley/ Mary Ashley].
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Most of this site requires you [[Special:Userlogin|to login]].
  
ToC Online is the online version of the book [http://www.kessler.co.uk/taxation-of-charities/ ''Taxation of Charities and Nonprofit Organisations''] by [http://www.kessler.co.uk James Kessler QC] and [http://www.taxchambers.com/?q=users/oliver-marre Oliver Marre].  The initial data was the current edition of the book, published September 2015.  There have been some significant [[updates]] since the book went to print.   
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::*  To obtain a login licence you need to order a copy of the book associated with this site, [http://www.kessler.co.uk/taxation-of-charities/ ''Taxation of Charities and Nonprofit Organisations''], and you can then [[Special:Userlogin|''register for the life of the edition and login'']].   
  
 +
::*  If you have not (yet) bought the book associated with this site, [http://www.kessler.co.uk/taxation-of-charities/ ''Taxation of Charities and Nonprofit Organisations''], you may [[Special:Userlogin|register for a free one day trial]]. There is no charge for a one day trial, but if you find the site useful, and wish to express your thanks, the authors invite you to [http://www.justgiving.com/jameskessler/ make a £10 - £20 donation to the charity Water Aid].
  
<big>'''If you want further advice'''</big>
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::*  Without logging in you can access: [[Introduction]], chap 1 [[Policy Issues in Charity Taxation]] and chap 2 [[Tax Avoidance and Evasion]].
  
If you do not find the answer to your question in ToC online, or if you want advice on which you can legally rely, you may instruct James Kessler QC or Oliver Marre to advise.  For further information see [[How to instruct James Kessler QC and Oliver Marre]].
+
<big>'''Comments please'''</big>
  
 +
Users may also [[contribute to the text]], and if you can add anything, or spot anything that needs to be corrected, please do! A copy of the next edition of our book will be given to the user who makes the most edits. User contributions are reviewed by [https://www.taxchambers.com/team/rebecca-sheldon/ Rebecca Sheldon].
  
<big>'''ToC archive editions'''</big>
+
<big>'''If you want further advice'''</big>
 +
 
 +
If you do not find the answer to your question in ToC Online, or if you want advice on which you can legally rely, you may instruct any of the authors to advise.  They are James Kessler QC, Etienne Wong and Ross Birkbeck.
 +
See [[How to instruct James Kessler QC, Etienne Wong and Ross Birkbeck]].
  
There are [[archive editions]] for years from 2009.  These will occasionally be useful to investigate the tax position in those years, but the current edition will generally be the best starting point, as that has been written in the light of current HMRC guidance, and further thought and research.
+
<big>'''Archive editions'''</big>
  
 +
There are [[archive editions]] for years from 2005/06.  These will be useful to investigate the tax position in those years, but the current edition will generally be the best starting point, as that has been written in the light of current HMRC guidance, and further thought and research.
  
 
<big>'''Contact '''</big>
 
<big>'''Contact '''</big>
Line 153: Line 168:
 
To contact James Kessler QC [mailto:[email protected]?Subject=ToC%20online click here]  
 
To contact James Kessler QC [mailto:[email protected]?Subject=ToC%20online click here]  
  
To contact Mary Ashley, who reviews online contributions, [mailto:MaryAshley@15oldsquare.co.uk?Subject=ToC%20contact%20moderator%20request click here]
+
To contact Etienne Wong, who is responsible for the VAT chapters, [mailto:[email protected]?Subject=ToC%20online click here]
 +
 
 +
To contact Rebecca Sheldon, who reviews online contributions, [mailto:rebeccasheldon@15oldsquare.co.uk?Subject=ToC%20contact%20moderator%20request click here]
  
 
To contact the publishers of ''Taxation of Charities and Nonprofit Organisations'' [mailto:[email protected]?Subject=ToC%20contact%20publisher%20request click here]   
 
To contact the publishers of ''Taxation of Charities and Nonprofit Organisations'' [mailto:[email protected]?Subject=ToC%20contact%20publisher%20request click here]   
  
 
For multiple user licences, or to install on a firm's intranet [mailto:[email protected]?Subject=ToC%20contact%20publisher%20request contact the publishers]   
 
For multiple user licences, or to install on a firm's intranet [mailto:[email protected]?Subject=ToC%20contact%20publisher%20request contact the publishers]   
 
  
 
<big>'''Technical notes'''</big>
 
<big>'''Technical notes'''</big>
  
ToC online is in technical terms a [http://en.wikipedia.org/wiki/Wiki Wiki] on the lines of [http://en.wikipedia.org Wikipedia], but only registered users can edit this Wiki.
+
ToC Online is a [http://en.wikipedia.org/wiki/Wiki Wiki] on the lines of [http://en.wikipedia.org Wikipedia], but only registered users can edit the text.
  
 
Site hosting and management by [http://www.highwiredesign.com: Highwire]
 
Site hosting and management by [http://www.highwiredesign.com: Highwire]

Revision as of 11:14, 2 July 2020

This site provides comprehensive information about the taxation of charities and tax reliefs for gifts to charity.

If you are looking for a quick answer to a straightforward question, we recommend HMRC tax guidance for charities or HMRC detailed guidance notes.

If you are looking for a deeper analysis, or an impartial view, you are in the right place.


Contents

Update

Introduction
1 Policy Issues in Charity Taxation
2 Tax Avoidance and Evasion
3 Definitions of Charity
4 Taxation of Charity Income
5 Taxation of Charity Gains
6 Charitable Expenditure Rules
7 Tainted Donation Rules
8 Trading by Charities
9 Companies held by Charities
10 Business Sponsorship and Advertising
11 Charitable Companies
12 Employees and Beneficiaries of Charities
13 Acquisition of Companies
14 Double Taxation Treaties and Charities
15 Cash Gifts from Individual to Charity (Gift Aid)
16 Gift Aid Small Donations Scheme
17 Corporate Gift Aid
18 Giving by Businesses to Charity
19 Payroll Giving Scheme
20 Interest-Free Loans to Charity
21 Gifts of Shares/Land to Charity
22 Gifts of Works of Art to Charity
23 CGT Relief on Disposals to Charity
24 Inheritance Tax Reliefs for Charities
25 Charity Legacy Relief
26 Will Drafting
27 Charitable Gift of Share of Residue: Benham Issues
28 Obtaining IT and IHT Reliefs on Gifts by Will or IoV
29 Variation of Wills
30 Benefits for Donors
31 Trusts with Some Charitable Element
32 Payments to Charity From Non-Resident Trusts
33 Estates of Deceased Persons: CGT
34 Estates of Deceased Persons: Income Tax
35 VAT: Basic Concepts
36 Recovery of Input VAT
37 VAT: Exemption
38 VAT: Zero Rating
39 Stamp Duties
40 Rating Relief
41 Sports Clubs
NEW Clubs and Mutual Concerns
42 Political Parties
43 Housing Associations
44 Local Authorities
45 Social Investment Relief
46 Administration: Tax Returns and Claims


Appendices

47 Appendix 1: International Entity Securities: Approved Charitable Investments
48 Appendix 2: HMRC Model Gift Aid Declarations
49 Appendix 3: Retail Gift Aid: Template Letters
50 Appendix 4: CASCs: Eligible Sports
51 Appendix 5: Deemed Charities and National Bodies
52 Appendix 6: Accreditation of Social Impact Contractors
53 Appendix 7: Substantial Donor Rules
54 Appendix 8: How to Improve the Taxation of Charities
55 Appendix 9: Bibliography



2019/20 edition

This site contains the text of the 2019/20 edition of Taxation of Charities and Nonprofit Organisations with some subsequent updates.

How to login

Most of this site requires you to login.

Comments please

Users may also contribute to the text, and if you can add anything, or spot anything that needs to be corrected, please do! A copy of the next edition of our book will be given to the user who makes the most edits. User contributions are reviewed by Rebecca Sheldon.

If you want further advice

If you do not find the answer to your question in ToC Online, or if you want advice on which you can legally rely, you may instruct any of the authors to advise. They are James Kessler QC, Etienne Wong and Ross Birkbeck. See How to instruct James Kessler QC, Etienne Wong and Ross Birkbeck.

Archive editions

There are archive editions for years from 2005/06. These will be useful to investigate the tax position in those years, but the current edition will generally be the best starting point, as that has been written in the light of current HMRC guidance, and further thought and research.

Contact

If you have technical problems, or problems logging in click here

To contact James Kessler QC click here

To contact Etienne Wong, who is responsible for the VAT chapters, click here

To contact Rebecca Sheldon, who reviews online contributions, click here

To contact the publishers of Taxation of Charities and Nonprofit Organisations click here

For multiple user licences, or to install on a firm's intranet contact the publishers

Technical notes

ToC Online is a Wiki on the lines of Wikipedia, but only registered users can edit the text.

Site hosting and management by Highwire