Charitable Giving

Find out all about Charitable Giving advice.

Gift Aid

  • Individuals are able to claim higher rate relief on cash gifts and payments to charities under gift aid. Basic rate
    tax is treated as having been deducted, so you must pay enough tax for the year to cover the tax withheld from
    your Gift Aid payment.
  • Special tax reliefs apply to gifts to charities of certain types of shares and securities, or land and buildings.
  • Individuals have the opportunity to make a claim for charitable donations made in one tax year to be treated
    as if they had been made in the previous tax year. For example, a request could be made for Gift Aid payments
    made between 6 April 2017 and the date that the 2017 return is filed to be treated as if they were made in the
    year to 5 April 2017. This would mean that a payment could rank for higher rate tax relief for 2017/18, even if
    the donor is liable at basic rate only in 2017/18. The request would normally be made by completing the
    relevant box in the 2017 tax return, and the opportunity to carry back donations is lost once that return has
    been filed (provided this is no later than 31 October 2017 or 31 January 2018, as appropriate). It is not
    possible to amend the 2017 tax return in order to carry back a donation.

Give as you earn

  • Employees may authorise participating employers to deduct donations from their gross salary for forwarding
    to their nominated charities.
  • Employees receive tax relief in full on their donations.
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