Commentary

RCB/36/08 VAT treatment of charity challenge events

Part V16 Forms and other HMRC material

RCB/36/08 VAT treatment of charity challenge events

RCB/36/08 VAT treatment of charity challenge events

Revenue & Customs Brief, Issue 36. 11 August 2008

This Brief announces HMRC's revised guidance on charity challenge events, including those that qualify for the VAT charity fundraising exemption.

Background

Many charities use Charity Challenge Events, for example running, walking and cycling events, to raise funds through sponsorship of the individuals who take part.

Following representations from the charity sector HMRC have been working with the sector to produce revised guidance to assist charities to determine the correct VAT liability of such events.

The changes

HMRC has now produced revised guidance with examples and a flowchart to be used

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