HMRC update guidance for Charities: notes on how the tax system operates

Released 23 January 2019

HMRC have updated guidance for charities on how the tax system operates to add more information on split payments to preserve gift aid relief.

Charities: detailed guidance notes on how the tax system operates explains how to register a charity for tax, the charity’s obligations, and any reliefs or exemptions available. Chapter 3 of the guidance (gift aid) has been updated at section 3.25 with more information on split payments. When a benefit given to a donor would exceed the benefit limits - so gift aid could not be claimed - it may be possible for the donor’s payment to be split between an amount to cover the cost of the benefit and an amount that is treated as a gift.

View the updated guidance at Charities: detailed guidance notes on how the tax system operates.

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