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This site provides comprehensive information about how charities and donors are taxed in the UK.

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.



1 Policy Issues in Charity Taxation
2 Tax Avoidance and Evasion
3 Definitions of Charity
4 Taxation of Charity Income
5 Taxation of Charity Capital 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 Capital Gains Tax Relief on Disposals to Charity
24 Inheritance Tax Reliefs on Transfers to Charity
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 Community Amateur Sports Clubs
42 Political Parties
43 Housing Associations
44 Local Authorities
45 Social Investment Relief
46 Administration: Tax Returns and Claims

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

New 2017/18 edition

The text is based on Taxation of Charities and Nonprofit Organisations 2017/18 edition.

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• To obtain a login licence you need to order a copy of the book associated with this site, Taxation of Charities and Nonprofit Organisations, and you can then register for the life of the edition and login.
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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.

How to comment

Users may also contribute to the text, 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 Ross Birkbeck.

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 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.


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