Cross-border philanthropy

Philanthropy is a key element of the wealth plan of many ultra-high-net-worth individuals (UHNWIs) and their families. The methods used to further an individual’s charitable goals can vary from cash donations to establishing and running their own charitable organisation. In many cases, such activities may take in more than one jurisdiction, facilitated in part by new payment technologies, crowdfunding and new transaction structures.

This sub-topic aims to highlight some of the issues faced by UHNWIs with a UK connection in engaging in cross-border charitable and philanthropic activities, such as the regulation of charities, the UK taxation of charities and charitable donors, and money laundering and financial crime. In doing so, it draws together cross-border content from the Charity and philanthropy, UK taxes for Private Client and International topics in Private Client—see Practice Note: Cross-border philanthropy—summary for more information.

Guidance on cross-border issues in general for private clients is available in the sub-topics: Cross-border planning (and private client), Cross-border estates and Charities in Scotland—overview.

UK as a centre for cross-border philanthropy

The UK offers several advantages as a base for charities operating both within and outside its borders.

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