Commentary

B5.822 Donations to charities

Business tax
Business tax | Commentary

B5.822 Donations to charities

Business tax | Commentary

B5.822 Donations to charities

The detailed rules concerning income donations to charities are set out in E1.810–E1.813 (as regards donations by individuals) and D1.315–D1.325 (donations by companies). For the capital gains tax rules on assets transferred to charities, see B5.840. HMRC have also provided extensive guidance1, including links to a model gift aid declaration2. There are, however, restrictions on the tax relief available in some cases where the donation is 'tainted', see B5.852.

For the treatment of payments under the gift aid scheme in the hands of the recipient charity, see B5.823. It should be

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