Gift Aid

Last updated March 2022 In January 2016 a group of charitable London arts organisations reached agreement with HMRC on guidelines for the design of

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A session to help you navigate the rules of Gift Aid and ensure you understand the key requirements to help you claim with confidence

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These webinars will look at practical aspects of managing the tax and VAT aspects of events and other fundraising methods such as membership schemes.

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Advantages of a separate trading subsidiary Can protect the charity from tax liability Clarifies objectives for each part of organisation Limited liability status for

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This guide explains how Gift Aid works from a charity’s perspective. The administration of Gift Aid can be a burden and you need to

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This guide explains the main Gift Aid, VAT and direct tax consequences of sixteen common charity fundraising activities. In addition, background sections on these

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We published this guide to help finance teams use the Retail Gift Aid scheme with confidence. This guide illustrates appropriate accounting treatments and gives

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Arts and cultural organisations frequently charge for admissions and incur significant amounts of VAT on costs. This guide looks at specific forms of fundraising,

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We published this guide to help you with models for collaborative working to deliver services and share back office functions . This guide covers

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Various tax incentives are available to individuals and companies to encourage giving to charity. This guide outlines the key methods of making donations to

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If the activities you are planning do not fall within the exemptions and the activities are not fulfilling the primary purpose of the charity,

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Primary purpose trading is trade carried out by a charity in the course of carrying out its main objects and is exempt from income

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Trading is the exchange of goods or services for a fee. For tax, the law does not specifically define trading, but case law has

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The Gift Aid Small Donations Scheme (“GASDS”) allows a charity or a Community Amateur Sports Club to claim a Gift Aid-like top up payment

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A basic principle underlying Gift Aid is that the gift should be freely given with nothing substantial expected or provided in return. The donor,

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Once a charity has registered with HMRC, there are three ways to claim Gift Aid: Spreadsheet claim, using the Charities Online service via the

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Gift Aid may only be claimed on donations by UK taxpayers who have paid at least the Gift Aid amount in tax (income and

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