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Knowledge Base Corporation Tax Charities and Community Organisations

Charities and Community Organisations

Corporation Tax exemptions, Gift Aid, and tax relief for charities and community amateur sports clubs.

Charity Tax Compliance and Fit and Proper Persons Test

Charities benefit from valuable tax reliefs, but maintaining these benefits requires you to meet certain standards and keep HMRC informed of key changes. This includes ensuring that the people running your charity pass the 'fit and proper persons' test and that you report any...

4 min read

Community Amateur Sports Clubs (CASC) and Tax Relief

Community Amateur Sports Clubs (CASCs) can access valuable tax reliefs that help local sports clubs reinvest more money into facilities and participation. By registering with HMRC, your club can benefit from tax exemptions on qualifying income, Gift Aid repayments on donations...

6 min read

Corporation Tax Exemptions for Charities

Charities benefit from significant Corporation Tax exemptions on most of their income, provided they use the money for charitable purposes and are recognised by HMRC. However, there are specific situations where charities must pay Corporation Tax, particularly on certain types...

5 min read

Creating Gift Aid Declarations as an Intermediary

If you operate as an intermediary organisation that collects donations for charities, you can create Gift Aid declarations on behalf of donors, allowing charities to claim an extra 25p for every £1 donated. Since 6 April 2017, donors can give you authority to make these declar...

4 min read

Gift Aid Small Donations Scheme (GASDS)

The Gift Aid Small Donations Scheme (GASDS) allows charities and Community Amateur Sports Clubs (CASCs) to claim top-up payments on small cash and contactless donations of £30 or less, without needing to collect donors' details or Gift Aid declarations. This scheme works along...

5 min read

How Charities Claim Gift Aid

Gift Aid allows charities and community amateur sports clubs (CASCs) to claim back 25p for every £1 donated by UK taxpayers, significantly boosting the value of donations. To claim, you must be recognised by HMRC for tax purposes, obtain Gift Aid declarations from donors, and...

6 min read

Setting Up a Charity and Tax Registration

If you're setting up a charity in England or Wales, you'll need to follow specific steps to establish your organisation legally and register with both the Charity Commission and HMRC. This article explains how to set up your charity structure, when you need to register, and ho...

6 min read

Tax Relief When Your Company Gives to Charity

When your limited company donates to charity, it can reduce the amount of Corporation Tax it pays. This applies to cash donations, gifts of equipment or stock, and donations of land, property or shares. Understanding how these reliefs work can help you support good causes whil...

6 min read

Using Charities Online to Claim Gift Aid

If your charity receives Gift Aid donations, you can claim back the tax through HMRC's Charities Online service—a digital system that allows you to submit repayment claims for Gift Aid, other income like bank interest, and top-up payments under the Gift Aid Small Donations Sch...

6 min read