What's New
Welcome to the Charities "What's New" page where we keep you updated on current charity issues.
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The draft forms, published on 8 October have now been replaced by the finalised versions.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The old helpsheet IR2001 Trading by charities has been withdrawn.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.
