Archived news - Charities 2004
2 December 2004
Gift Aid & Day Memberships
In the Pre-Budget Report 2003 the Chancellor announced that he would take
action to change the statutory exemption in Gift Aid which allows certain
charities to grant free admission in return for a donation attracting Gift
Aid. Further details have been announced today.
5 November 2004
Due to industrial action today, IR Charities will be unable to provide its normal service on the charity helplines. If you need to contact us please telephone on Monday 8 November 2004 when our normal service will be resumed. We apologise for any inconvenience the disruption may cause you.
9 July 2004
News
Release:Tackling Avoidance: Gifts of Shares and Securities to Charity
The Government tabled amendments to the Finance Bill to counter income tax
avoidance by individuals abusing the relief on the gifts of shares and securities
to charity for personal gain.
1 June 2004
Charity repayment claims
There is presently a small backlog of repayment claims and our usual turnaround times have been affected. To enable us to process the claims outstanding and return to our normal repayment turnaround time we would ask charities to contact our helpline only if their repayment claim is still unpaid 4 weeks after submission.
27 May 2004
IR Charities is changing. As part of those changes repayment claims and the processing of any Tax Returns previously handled by our Edinburgh office, are now being handled in our Bootle, Merseyside office. We have taken steps to keep any disruption to a minimum so that you shouldn’t notice any difference in the standard of service you receive.
If you want to ask us about your claim or Return then you should call our helpline on: 08453 02 02 03
For written correspondence the Bootle address is on our contact page
The Edinburgh office will remain open to recognise charities, deal with personal
callers and maintain the Scottish Charities Index until the Office of the
Scottish Charity Regulator takes responsibility for that work.
14 May 2004
Paragraphs 3.11.6 and 3.15.8 of the Gift Aid guidance notes have been changed to indicate the minimum requirements for a donor's address on a Gift Aid declaration
30 March 2004
In the Budget report the Chancellor said "The Government announced in the Pre-Budget Report that it would consult charities on an amendment to the special exemption in the Gift Aid rules which allows certain heritage and conservation charities to offer free admission in return for a donation which attracts Gift Aid. Gift Aid is designed to promote giving to charity by individuals but, by simply reclassifying admission fees as donations on which Gift Aid is then claimed, these schemes do not generate additional giving. The Government has received a number of representations from the charitable sector in response and recognises the concerns expressed. It will continue this consultation to determine a way forward that preserves the principles and intentions of Gift Aid while dealing sympathetically with the charities affected by the proposed change. It will work closely with the heritage and conservation sector to complete the consultation on developing a new definition of the special exemption. It aims to announce the results of the consultation around the time of the Spending review giving charities the opportunity to take account of the changes in their financial planning, alongside the wider Government support for this sector which is now worth over £2 billion a year."
The attached letter(PDF 25K) sets out how
we will take forward the next stage of our discussions with charities. Please
note we are seeking views from charities by 11 June 2004.
18 March 2004
Giving through the Self Assessment Return - Nominating a Charity to Receive
a Repayment
The Chancellor announced in Budget 2002 that from 2004 Self Assessment taxpayers
would be able to use their tax returns to donate tax repayments to charity.
The Inland Revenue website will provide a search facility giving details of
all UK charities and similar bodies registered with the Inland Revenue to
accept the donation of a tax repayment via the Self-Assessment tax return.
Further details on the charity search will be available soon.
Some Frequently asked questions (Charitable
giving through the SA Tax Return).
25 February 2004
Chapter 5 (gifts of shares and securities to charity) of the detailed guidance notes has been changed to incorporate advice on gifts of land and buildings.
Annex VI - (Life Assurance and Capital Redemption Products) to the detailed guidance notes has also been revised to reflect changes introduced by the 2003 Finance Act.
27 January 2004
Gift Aid - Day Memberships - Your views
The Chancellor announced in the Pre-Budget Report that legislation would be introduced to ensure that schemes offering free admission to heritage or conservation sites in return for a donation at least equal to the normal admission charge will no longer be within Gift Aid.
The Government is committed to discussing with charities how the removal of Gift Aid on admission fees can best be achieved.
The attached letter sets out what we intend to do. It also contains a background to the issue and details of how the new legislation might work.
There are also a number of questions that will help us to understand how charities using these schemes fundraise. Please take the time to answer these questions as they will assist us ensuring the legislation does not have any unintended side effects. All responses that we receive will be treated in strict confidence.
Please see the news item of 30 March 2004 for news of the Chancellor's Budget announcement.
