Detailed guidance notes for charities

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.

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
Charitable tax exemptions	i
Non-charitable expenditure	ii
Qualifying investments and loans	iii
Trading and business activities	iv
Tax Credit transitional relief	v
Life Assurance and Capital Redemption Products	vi

The notes are intended primarily as on-line 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.

If you have any comments or suggestions, please e-mail them to HMRC Charities