Detailed guidance notes on how the tax system operates for Charities

The GOV.UK website provides detailed and up to date  guidance about the direct tax obligations of charities and the reliefs available to them.

Where appropriate there’s also information about indirect tax (VAT) obligations and reliefs for charities.

The guidance, which is available at this LINK, includes:

o How to apply for recognition as a charity for tax purposes.
o Gift Aid.
o Payroll Giving.
o Gifting land, building, shares and securities to charities.
o Tax exemptions for charities.
o Trading and business activities – basic principles.
o Approved charitable investments and loans. and
o Claims and returns.