Gifts to charity by sole traders or members of partnerships

If you’re a member of a partnership or a sole trader (an individual running an unincorporated business) then you are personally liable to income tax on the profits of your business. The tax reliefs for gifts to charity are therefore available to you as an individual and can be claimed on your Self-Assessment return.

Gifts from businesses run as a partnership are treated as donations of an equal amount from each individual partner - unless the partners specify something different.

You can also choose to donate any tax repayment computed on your Self Assessment using SA donate.

If a sole trader or a business run as a partnership gives equipment (that has been used in their business), trading stock or seconds employees to a charity they can get tax relief for the gift through an adjustment in their trading accounts

Follow the links on the left to look at the relief available for particular types of gift.