Tax guidance for charities

Charities and tax: the basicsGetting started - what tax exemptions and reliefs are available to charities, when restrictions apply, how to pay tax

Applying to HMRC for recognition as a charity for tax purposes You need to be recognised as a charity for tax purposes by HM Revenue & Customs before you can claim tax relief, how to apply

How to reclaim tax on Gift Aid and other income How your charity or sports club can make a repayment claim, who should make it, filling in the forms, claims for sponsored events

Understanding and promoting types of tax-efficient giving Guidance for charities on accepting and promoting gifts of land, property or shares, Gift Aid donations and Payroll Giving

Tax and charitable or non-charitable expenditure Guidance for charities on expenditure for charitable and non-charitable purposes, its effect on tax relief, how it is monitored

Charity trading profits: tax obligations and reliefs Understand the tax and VAT implications if your charity trades or carries out business activity, using a subsidiary trading company

Tax returns for charities and Community Amateur Sports Clubs Completing a Company Tax Return or Self Assessment tax return depending on whether you’re a charitable company, trust or CASC