| Commentary

127 Charity auctions

| Commentary

127 Charity auctions

Paying for goods at a charity auction is not a gift to charity. However, HM Revenue and Customs recognises that a person who buys goods at a charity auction might intentionally pay more than the goods are worth to support the charity and in those circumstances the payment (or part of it) may be treated as a gift aid donation. The detailed guidance notes set out circumstances where HM Revenue and Customs will allow the payment (or part of it) to be treated as a gift aid donation1. The donor benefit rules still apply and the goods

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