Introduction to foreign charities

This guidance note sets out the UK tax treatment of non-UK trusts and other entities of a charitable nature, and of gifts to such entities.

For convenience, the term ‘foreign charity’ has been used throughout this guidance note to mean any entity of a charitable nature which is not subject to the jurisdiction of the UK courts and cannot therefore qualify as a charity for the purposes of the charity law of any part of the UK. The question of whether an entity of a charitable nature is subject to the jurisdiction of the English courts is discussed in the What is a charity? guidance note.

The following note is concerned only with entities that do not qualify as charities under these rules, because they are not subject to the jurisdiction of the courts of any part of the UK.

No attempt has been made here to discuss the differences between the laws applicable to foreign charities and the different meanings of ‘charity’ in other