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Charities news and updates

Welcome to the Charities news and updates page where we keep you updated on current issues affecting charities and Community Amateur Sports Clubs.

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9 June

Research by universities and higher educational establishments(Opens new window)
The Charity Commission has published new guidance on university research which explains how the requirements of charity law apply to research carried out by Universities and other Higher Education Institutions - particularly research conducted in partnership with non-charitable organisations.

15 May

Revised time limits for making repayment claims
From 1 April 2010 the general time limits for making repayment claims will be 4 years and those limits will equally apply to charities.

13 May

HMRC launch updated Gift Aid toolkit CD ROM
HMRC has produced a March 2009 update of the Gift Aid Toolkit for charities. To obtain a copy - telephone 08453 02 02 03 and select Option 6.

2 April

Statutory References relating to Charities, CASCs and Donors
The list of tax legislation relating to Charities, CASCs, Gift Aid, Payroll Giving and other gifts to charities has been revised and updated.

1 April 2009

Gift Aid Declaration Form (A4 size) (PDF 89K)
The requirement that donors must pay sufficient amounts of Income Tax and/or Capital Gains Tax has been amended.

Gift Aid Declaration Form (A5 size) (PDF 117K)
The requirement that donors must pay sufficient amounts of Income Tax and/or Capital Gains Tax has been amended.

3 March

List of registered CASCs at 2 March 2009 (PDF 1.53MB)
Updated list of CASCs registered with HM Revenue & Customs.

23 January

List of registered CASC's at 22 January 2009
Updated list of CASC's registered with HM Revenue & Customs at 22 January 2009.

2 January

Consultation on substantial donor rules - publication of summary of responses
A summary of the responses receieved during this consultation has now been published.

16 December

Charities & CASCs telephone helpline
The opening times of our helpline over the Christmas & New Year holiday period have been announced today.

22 October

HMRC launch Gift Aid toolkit CD_ROM
HMRC Charities has produced a 'Gift Aid Toolkit' on CD-ROM to help charities & Community Amateur Sports Clubs (CASCs) to run an effective Gift Aid scheme. The toolkit includes guides to help you make correct repayment claims.

16 October

List of approved Payroll Giving agencies
We have updated the details of the HMRC approved Payroll Giving agencies.

6 October

New Gift Aid declaration forms for Charities & CASCs
The model Gift Aid declaration forms for Charities and CASCs have been updated to reflect the change in the basic rate of tax from 6 April 2008.

13 August

Professional Fundraising Organisations
Updated details of Professional Fundraising Organisations that Charities can employ to promote their cause and recruit donors.

Gift Aid Transitional Relief
Outstanding Gift Aid top up payments will be paid shortly, following the grant of Royal Assent to the Finance Bill and the Appropriation Bill.

7 August

Gift Aid Transitional Relief
Outstanding Gift Aid top up payments will be paid shortly, following the grant of Royal Assent to the Finance Bill and the Appropriation Bill.

15 July

Consultation on substantial donor rules
HMRC has launched a consultation today on the rules governing substantial donations to charity.

2 July

Scam emails
We are aware of a scam that involves an email with a fake HMRC heading.

6 April

Budget 2008 anouncements
The Chancellor's announcements regarding charities.

22 February

The Office of the Scottish Charity Regulator and HM Revenue & Customs joint statement (PDF 36K)
OSCR and HMRC have clarified the requirement for 'definition clauses'.

16 October

Registered Social Landlords (RSL) forms

The draft forms, published on 8 October have now been replaced by the finalised versions. These forms are accessible from the charities forms page

8 October

Registered Social Landlords (RSL)
HMRC Charities has introduced a new form, for completion by charitable RSLs who want an opinion about whether certain transactions will be subject to Corporation tax.

1 August

Claiming Gift Aid when goods are sold by, and the proceeds gifted to, charities
Guidance for charities considering selling goods on behalf of donors in the hope of proceeds being donated under Gift Aid has been updated and expanded.

20 June

HM Treasury's consultation on Gift Aid
At Budget 2007 the Chancellor announced a consultation to identify measures to drive up charitable giving through Gift Aid.

6 June

Charities and bond-washing
An update is now available on the discussions that HMRC Charities has been having with charities about bond-washing.

2 May

Non-charitable expenditure
The detailed guidance notes for charities about charitable expenditure have been completely revised, updated and re-titled to reflect the provisions introduced by FA06 concerning the treatment of non-charitable expenditure and transactions with substantial donors.

2 April

Gift Aid on donations that attract a right of admission to view charity property
The detailed guidance notes on Gift Aid have been revised and expanded to assist charities to correctly apply relaxed benefit rules when accepting donations for admissions to view charity property.

2 March

Trading and business activities
The old helpsheet IR2001 Trading by charities has been withdrawn. Charities are instead directed to the customer guide on trading and business activities. This customer guide links to the detailed guidance note on the same topic where necessary.

Qualifying investments and loans
The detailed guidance for notes charities about qualifying investments and loans have been updated to include guidance about schedule 20 claims and tax return entries.

Gift Aid for Companies
The detailed guidance notes for companies about gift Aid donations have recently been updated.

28 February

Charities and 'Bond Washing'
HMRC has recently approached some charities about their potential liabilities under the bond washing legislation. We are aware that these approaches have caused some concern amongst charities and their representative bodies.

12 February

Scam e-mails
We are aware of a scam that involves an e-mail with a fake HMRC heading.

Time limits for making repayment claims
If you want to make a repayment claim, for Gift Aid or any other taxed income, you must make sure that your claim is made within specified time limits. This is very important, because if you don't make your claims in time your repayment will be lost.

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