Charities: detailed guidance notes

These guidance notes are intended to outline how the tax system operates for charities. At the moment the guidance is generally about the direct tax obligations of and reliefs available to charities. Where appropriate there is also guidance about indirect tax (VAT) obligations and reliefs for charities.

Find the latest Community Amateur Sports Clubs: detailed guidance notes

Description	Chapter/Annex
Applications for Charitable Status	2
Gift Aid	3
Payroll Giving	4
Giving land, buildings, shares & securities to charity	5
Claims and returns	6
Audits by HMRC Charities	7
Tax exemptions for charities	i
Non-charitable expenditure	ii
Approved charitable investments and loans	iii
Trading and business activities	iv
Life Assurance and Capital Redemption Products	vi
Affordable Home Ownership - Charitable Status and Tax	vii

Please note that 'Guidance on Tax Credits Transitional Relief - Annex v' has been withdrawn. The last date for claiming this relief has passed.

The notes are intended primarily as online guidance so that updates can be incorporated promptly and give users timely access to the most up to date information.

We would like to hear from you if you think there are any gaps in the guidance, or areas that we need to explain more clearly.

Email your comments on these detailed guidance notes to HM Revenue & Customs Charities