BIM45150 - Specific deductions: gifts: contents
This chapter covers various specific types of charitable gifts and donations including those to educational establishments and gifts of medical supplies. Any doubt or difficulty in the application of this guidance and, in particular, if there is evidence that the donor, or anyone connected with the donor, received a benefit as a result of the gift, should be referred to CT&VAT (Technical).
| BIM45155 | To educational establishments: introduction |
| BIM45160 | To educational establishments: must be designated |
| BIM45165 | To educational establishments: how relief is given |
| BIM45170 | To educational establishments: claims procedure |
| BIM45175 | Millennium Gift Aid relief for gifts in kind between 31/7/98 and 26/7/99 |
| BIM45180 | Relief for gifts in kind to charities on or after 27/7/99 |
| BIM45185 | Medical supplies: introduction |
| BIM45190 | Medical supplies: open market value rule disapplied |
| BIM45195 | Medical supplies: definitions |
| BIM45200 | Medical supplies: World Health Organisation guidelines: general |
| BIM45205 | Medical supplies: World Health Organisation guidelines: for drug donations |
| BIM45210 | Payroll giving |
Associated guidance can be found as follows:
- Voluntary organisations & charities – BIM24792 onwards.
- Benevolent gifts by traders to charities – BIM45072.
- Subscriptions - BIM47400 onwards.
- Charity special appeals – BIM47410.
- Gift Aid (which can be claimed by both individuals and companies) – RE1830+ and also the HMRC Charities Internet site at http://www.hmrc.gov.uk/charities/gift-aid.htm.
