Introduction
In Budget 2000, the Chancellor announced a package of measures, Getting Britain Giving, designed to encourage more people to give more to charity. The measures were all contained in the Finance Act 2000, but came into force from April 2000. Briefly the measures were:
- abolition of the minimum donation limit under Gift Aid and simplification of the scheme
- abolition of the £1200 annual limit on Payroll Giving and a 10% supplement on all donations until April 2003
- a new relief for gifts of certain quoted shares and securities to charity
- measures to help charities carry on small trading activities and other fund-raising activities
This guidance sets out how the tax system now operates for charities following these changes. In particular, it tries to answer the questions which charities have been raising with us since the changes were announced.
We are happy to consider further any comments or suggestions you might have. We would like to hear from you if you think there are any gaps in the guidance or areas that we need to explain more clearly.
We intend that this guidance should be primarily an internet publication so that it can be updated quickly and easily. That will give users timely access to the latest information.
If you have any comments or suggestions, please e-mail them to Charities
The chapters below are provided in PDF format. To save a document to your hard drive, right click on the link and choose the save option. All these forms are in PDF format. To view a PDF document you must have Adobe Acrobat Reader installed on your machine. If you require this material converting to large print or Braille please contact your local HMRC office, or enquiry centre; for paper material contact your ordering service.
Contents
Description |
HTML |
|
|---|---|---|
Applications for Charitable Status |
Chapter 2 (18K) |
|
Gift Aid |
Chapter 3 (439K) |
|
Payroll Giving |
Chapter 4 (32K) |
|
Gifts of Land, Buildings, Shares and Securities |
Chapter 5 (197K) |
|
Claims and Returns |
Chapter 6 (55K) |
|
The Inspection |
Chapter 7 (21K) |
| Description | HTML | |
|---|---|---|
| Charitable Tax Exemption | Annex I | Annex I (11K) |
| Qualifying Expenditure | Annex II | Annex II (19K) |
| Qualifying Investments and Loans | Annex III | Annex III (13K) |
| Trading by Charities | Annex IV | Annex IV (65K) |
| Tax Credit Transitional Relief | Annex V | Annex V (10K) |
| Life Assurance and Capital Redemption Products | Annex VI | Annex_VI (37K) |
| Description | HTML | |
|---|---|---|
| Charity/ CASC Nominee Form (ChN1) | Appendix A (83K) | |
| Charity/CASC Agency Nominee Form (ChN2) | Appendix A2 (39K) | |
| Agency - Authorised Signatory Form (ChN2A) | Appendix A3 (28K) | |
| Model Gift Aid declarations | Appendix B1 | Appendix B1(8K) |
| Model Gift Aid Sponsorship Declaration Form | Appendix B2 | Appendix B2 (9K) |
| Charity Claims Form R68(2000) | Appendix C1 (55K) | Appendix C2 (44K) |
| Charity Claims Form R68(F) | ||
| Charity Claims Form R68(New Gift Aid) | Appendix C3 (42K) | |
| Charity Claims Form R68(TCTR) | Appendix C4 (47K) | |
| Notes for Charity Claims Form R68/R68(2000) | Appendix C5 (47K) | |
| SA Return - Pages for Charitable Trusts | Appendix D (89K ) | |
| CTSA Return - Pages for Charitable Companies etc. | Appendix E (26K) | |
| Charity Audit Objectives | Appendix F | Appendix F (9K) |
