A scheme allowing Charities to claim from HMRC an amount equivalent to the basic rate Income Tax attributable to the amount of a donation from a UK taxpayer and allowing corporate donations to charity to be set against profits for Corporation Tax purposes.

[I give to my trustees the sum of £[insert amount] (‘the gift’) upon trust to invest the same and to use the income for the upkeep and maintenance of my [describe the animal, eg dog, cat etc adding gender]

Use HM Land Registry Form TR1 and insert in the panels specified below the wording shown Panel 8—consideration The transfer is not for money or anything that has a monetary value Panel

This Precedent will be updated for the changes in the Autumn Budget 2024 that changed the treatment of Agricultural and Business property relief. An updated Precedent will be added as soon as this is available. [I give [free of tax] to [full name of beneficiary] of [beneficiary’s full address] my business of [nature of business] [known as [name of business or trading name where relevant]]

A gift which is contingent on the occurrence of a certain event.

A gift of property in or over which the donor retains some sort of benefit or enjoyment, or subsequently acquires such benefit or assumes such enjoyment.

Top-level commitment We run our business[es] with integrity. All of us must work together to ensure our business[es] remain[s] untainted by bribery and corruption. This approval request form is integral to that effort.[ See also our [insert, eg Gifts and hospitality policy].] This form must be used in every case where a gift or hospitality is of a value above our allowed limit

There are a number of tax reliefs available for gifts to charities. Gift Aid Gift Aid is a way for charities or community amateur sports clubs (CASC) to increase the value of monetary gifts from UK taxpayers by claiming back 25p for every £1 paid by the donor. The claim can be made as long as the donor: • has paid the same amount or more in income tax or capital gains tax (CGT) in that tax year • makes a Gift Aid declaration that gives permission for the organisation to claim it However, Gift Aid cannot be claimed in respect of donations: • from limited companies • made through Payroll Giving • as a payment for goods or services or made because the charity or CASC bought goods and services • that started as loans, but no longer need to be repaid • where the donor gets a ‘benefit’ over a certain limit • of shares • from charity cards or of vouchers, for example Charities Aid Foundation (CAF) vouchers • of membership fees to CASCs • received

1 Introduction 1.1 We run our business[es] with integrity. All of us must work together to ensure our business[es] remain[s] untainted by bribery and corruption. This policy is integral to that effort and we are all bound by it. 1.2 Strict laws prohibit or limit the giving of any type of gift or offering of any type of hospitality to government or other public officials. 1.3 Breaching these laws may result in harsh penalties such as fines, suspension, exclusion from competing for government contracts and even criminal prosecution of [insert organisation’s name] and/or individual members of staff. 1.4 In many cases, conduct that is acceptable in the private sector may breach gift and hospitality laws governing business relationships with governmental agencies. 1.5 Offering a gift or hospitality of any value to a public or government official that is intended to induce or reward that official for the performance of an official action may be a bribe and is strictly forbidden. 1.6 The laws around offering gifts and hospitality to government officials are strict and complex. This policy sets out our systems and controls around offering

Required document or action Yes/No Comment/action required Do you have a public, clear and forthright code of ethics and/or anti-bribery and corruption policy which explicitly refers to a zero tolerance of bribery and corruption and reflects the core values of the organisation with Board level approval? See Precedents: Anti-bribery and corruption policy, Anti-bribery and corruption policy (for law firms), Memorandum to board accompanying anti-bribery policy and Message from CEO on introduction of anti-bribery and corruption policy. Is this code of ethics and/or anti-bribery and corruption policy supported by related policies, including a policy on gifts and

We run our business[es] with integrity. All of us must work together to ensure our business[es] remain[s] untainted by bribery and corruption. This FAQ document, which is integral to that effort, guides us on how we can best achieve our business goals in a way that is consistent with our commitment to counter bribery and corruption. 1 Who is a government or public official? A public official is an individual who holds a legislative, administrative or judicial position of any kind, whether appointed or elected. It also includes any person who performs public functions in any branch of the national, local or municipal government of a country or territory or who exercises a public function for any public agency or public enterprise of such a country or territory, such as professionals working for public health agencies and officers exercising public functions in state-owned enterprises. They can also be an official or agent of a public international organisation, such as the United Nations or

FORTHCOMING CHANGE: The government published draft legislation on 13 July 2026 to reform the Cultural Gifts Scheme (GNS scheme) by improving the flexibility and accessibility of the scheme, in order to encourage further donations and help bolster collections of heritage property in UK galleries and museums. The measure amends Schedule 14 of Finance Act 2012 to remove the current restriction on joint ownership of objects for the GNS, so that joint owners will each be able to claim relief on their gift of a share of the object. It will also allow individual donors the opportunity to amend their remaining tax credit allocation once within the five-year limit period. If enacted, the amendments will apply to qualifying gifts where the offer is registered on or after 6 April 2027. See News Analysis: Legislation Day: Draft Finance Bill 2027—Private Client analysis — Heritage property. With the aim of encouraging lifetime philanthropic giving, the government introduced provisions in the Finance Act 2012 (FA 2012), whereby donors who give pre-eminent