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href="#guide-contents">Skip to contents of guide</a> <aside class="part-navigation-container" role="complementary"> <nav data-module="gem-track-click" aria-label="Pages in this guide" class="gem-c-contents-list" role="navigation"> <h2 class="gem-c-contents-list__title"> Contents </h2> <ol class="gem-c-contents-list__list"> <li class="gem-c-contents-list__list-item gem-c-contents-list__list-item--dashed gem-c-contents-list__list-item--active" aria-current="true"> Overview </li> <li class="gem-c-contents-list__list-item gem-c-contents-list__list-item--dashed"> <a class="gem-c-contents-list__link govuk-link" data-track-category="contentsClicked" data-track-action="content_item 2" data-track-label="/donating-to-charity/gift-aid" data-track-options="{&quot;dimension29&quot;:&quot;Gift Aid&quot;}" href="/web/20230318161330/https://www.gov.uk/donating-to-charity/gift-aid">Gift Aid</a> </li> <li class="gem-c-contents-list__list-item gem-c-contents-list__list-item--dashed"> <a 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<div class="govuk-grid-column-two-thirds" id="guide-contents"> <h1 class="part-title"> Overview </h1> <div class="gem-c-govspeak govuk-govspeak direction-ltr disable-youtube" data-module="govspeak"> <p>Donations by individuals to charity or to community amateur sports clubs (<abbr title="community amateur sports clubs">CASCs</abbr>) are tax free. This is called tax relief.</p> <p>The tax goes to you or the charity. How this works depends on whether you donate:</p> <ul> <li>through <a href="/web/20230318161330/https://www.gov.uk/donating-to-charity/gift-aid">Gift Aid</a> </li> <li>straight from your <a href="/web/20230318161330/https://www.gov.uk/donating-to-charity/donating-straight-from-your-wages-or-pension">wages or pension</a> through a Payroll Giving scheme</li> <li><a href="/web/20230318161330/https://www.gov.uk/donating-to-charity/donating-land-property-or-shares">land, property or shares</a></li> <li><a href="/web/20230318161330/https://www.gov.uk/donating-to-charity/leaving-gifts-to-charity-in-your-will">in your will</a></li> </ul> <p>This also applies to sole traders and partnerships. There are different rules for <a href="/web/20230318161330/https://www.gov.uk/tax-limited-company-gives-to-charity">limited companies</a>.</p> <p>If you want to donate to a sports club, check if it’s <a href="/web/20230318161330/https://www.gov.uk/government/publications/community-amateur-sports-clubs-casc-registered-with-hmrc--2">registered as a community amateur sports club (<abbr title="community amateur sports club">CASC</abbr>).</a> You cannot donate to a <abbr title="community amateur sports club">CASC</abbr> through Payroll Giving.</p> <h2 id="keeping-records">Keeping records</h2> <p>You’ll need to <a href="/web/20230318161330/https://www.gov.uk/donating-to-charity/keeping-records">keep a record of your donations</a> if you want to take them off your <a href="/web/20230318161330/https://www.gov.uk/income-tax">total taxable income</a>.</p> </div> <nav class="govuk-pagination govuk-pagination--block" role="navigation" aria-label="Pagination"> <div class="govuk-pagination__next"> 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"text": "Tax relief on donations, Gift Aid, payroll giving, leaving a gift in your will, keeping tax records; find a charity; donating land, property or shares", "publisher": { "@type": "Organization", "name": "GOV.UK", "url": "http://web.archive.org/web/20230318161330/https://www.gov.uk", "logo": { "@type": "ImageObject", "url": "http://web.archive.org/web/20230318161330/https://www.gov.uk/assets/government-frontend/govuk_publishing_components/govuk-logo-73b5a4056ffe9988d02c728b56fe9fe7f90bb822322a5f6183ccbb92a99b019a.png" } }, "image": [ "http://web.archive.org/web/20230318161330/https://www.gov.uk/assets/government-frontend/govuk_publishing_components/govuk-schema-placeholder-1x1-bf9e64d759af6dfd93bede8168f3087a329f405b382aff36747db0db4b7b23e9.png", "http://web.archive.org/web/20230318161330/https://www.gov.uk/assets/government-frontend/govuk_publishing_components/govuk-schema-placeholder-4x3-13093f053c15f613acd827aff27cac83d3fab452947cbcae4c7b706dadf2f7f2.png", "http://web.archive.org/web/20230318161330/https://www.gov.uk/assets/government-frontend/govuk_publishing_components/govuk-schema-placeholder-16x9-4233cd42671827e266e284c4d5ae68fb600bd9f9e35dda663ccabbc2b6ab7ec3.png" ], "author": { "@type": "Organization", "name": "Government Digital Service", "url": "http://web.archive.org/web/20230318161330/https://www.gov.uk/government/organisations/government-digital-service" }, "about": [ { "@context": "http://web.archive.org/web/20230318161330/http://schema.org", "@type": "Thing", "sameAs": "http://web.archive.org/web/20230318161330/https://www.gov.uk/society-and-culture/charities-honours" }, { "@context": "http://web.archive.org/web/20230318161330/http://schema.org", "@type": "Thing", "sameAs": "http://web.archive.org/web/20230318161330/https://www.gov.uk/money/capital-gains-tax" }, { "@context": "http://web.archive.org/web/20230318161330/http://schema.org", "@type": "Thing", "sameAs": "http://web.archive.org/web/20230318161330/https://www.gov.uk/money/income-tax" } ], "headLine": "Tax relief when you donate to a charity", "description": "Tax relief on donations, Gift Aid, payroll giving, leaving a gift in your will, keeping tax records; find a charity; donating land, property or shares", "articleBody": "\u003cp\u003eDonations by individuals to charity or to community amateur sports clubs (\u003cabbr title=\"community amateur sports clubs\"\u003eCASCs\u003c/abbr\u003e) are tax free. This is called tax relief.\u003c/p\u003e\n\n\u003cp\u003eThe tax goes to you or the charity. How this works depends on whether you donate:\u003c/p\u003e\n\n\u003cul\u003e\n \u003cli\u003ethrough \u003ca href=\"/donating-to-charity/gift-aid\"\u003eGift Aid\u003c/a\u003e\n\u003c/li\u003e\n \u003cli\u003estraight from your \u003ca href=\"/donating-to-charity/donating-straight-from-your-wages-or-pension\"\u003ewages or pension\u003c/a\u003e through a Payroll Giving scheme\u003c/li\u003e\n \u003cli\u003e\u003ca href=\"/donating-to-charity/donating-land-property-or-shares\"\u003eland, property or shares\u003c/a\u003e\u003c/li\u003e\n \u003cli\u003e\u003ca href=\"/donating-to-charity/leaving-gifts-to-charity-in-your-will\"\u003ein your will\u003c/a\u003e\u003c/li\u003e\n\u003c/ul\u003e\n\n\u003cp\u003eThis also applies to sole traders and partnerships. There are different rules for \u003ca href=\"/tax-limited-company-gives-to-charity\"\u003elimited companies\u003c/a\u003e.\u003c/p\u003e\n\n\u003cp\u003eIf you want to donate to a sports club, check if it’s \u003ca href=\"/government/publications/community-amateur-sports-clubs-casc-registered-with-hmrc--2\"\u003eregistered as a community amateur sports club (\u003cabbr title=\"community amateur sports club\"\u003eCASC\u003c/abbr\u003e).\u003c/a\u003e You cannot donate to a \u003cabbr title=\"community amateur sports club\"\u003eCASC\u003c/abbr\u003e through Payroll Giving.\u003c/p\u003e\n\n\u003ch2 id=\"keeping-records\"\u003eKeeping records\u003c/h2\u003e\n\n\u003cp\u003eYou’ll need to \u003ca href=\"/donating-to-charity/keeping-records\"\u003ekeep a record of your donations\u003c/a\u003e if you want to take them off your \u003ca href=\"/income-tax\"\u003etotal taxable income\u003c/a\u003e.\u003c/p\u003e\n\n" } </script><script type="application/ld+json"> { "@context": "http://web.archive.org/web/20230318161330/http://schema.org", "@type": "BreadcrumbList", "itemListElement": [ { "@type": "ListItem", "position": 1, "item": { "name": "Home", "@id": "http://web.archive.org/web/20230318161330/https://www.gov.uk/" } }, { "@type": "ListItem", "position": 2, "item": { "name": "Citizenship and living in the UK", "@id": "http://web.archive.org/web/20230318161330/https://www.gov.uk/browse/citizenship" } }, { "@type": "ListItem", "position": 3, "item": { "name": "Charities, volunteering and honours", "@id": "http://web.archive.org/web/20230318161330/https://www.gov.uk/browse/citizenship/charities-honours" } } ] } </script><script type="application/ld+json"> { "@context": "http://web.archive.org/web/20230318161330/http://schema.org", "@type": "FAQPage", "headline": "Tax relief when you donate to a charity", "description": "Tax relief on donations, Gift Aid, payroll giving, leaving a gift in your will, keeping tax records; find a charity; donating land, property or shares", "publisher": { "@type": "Organization", "name": "GOV.UK", "url": "http://web.archive.org/web/20230318161330/https://www.gov.uk", "logo": { "@type": "ImageObject", "url": "http://web.archive.org/web/20230318161330/https://www.gov.uk/assets/government-frontend/govuk_publishing_components/govuk-logo-73b5a4056ffe9988d02c728b56fe9fe7f90bb822322a5f6183ccbb92a99b019a.png" } }, "mainEntity": [ { "@type": "Question", "name": "Overview", "url": "http://web.archive.org/web/20230318161330/https://www.gov.uk/donating-to-charity", "acceptedAnswer": { "@type": "Answer", "url": "http://web.archive.org/web/20230318161330/https://www.gov.uk/donating-to-charity", "text": "<p>Donations by individuals to charity or to community amateur sports clubs (<abbr title=\"community amateur sports clubs\">CASCs</abbr>) are tax free. This is called tax relief.</p>\n\n<p>The tax goes to you or the charity. How this works depends on whether you donate:</p>\n\n<ul>\n <li>through <a href=\"/donating-to-charity/gift-aid\">Gift Aid</a>\n</li>\n <li>straight from your <a href=\"/donating-to-charity/donating-straight-from-your-wages-or-pension\">wages or pension</a> through a Payroll Giving scheme</li>\n <li><a href=\"/donating-to-charity/donating-land-property-or-shares\">land, property or shares</a></li>\n <li><a href=\"/donating-to-charity/leaving-gifts-to-charity-in-your-will\">in your will</a></li>\n</ul>\n\n<p>This also applies to sole traders and partnerships. There are different rules for <a href=\"/tax-limited-company-gives-to-charity\">limited companies</a>.</p>\n\n<p>If you want to donate to a sports club, check if it’s <a href=\"/government/publications/community-amateur-sports-clubs-casc-registered-with-hmrc--2\">registered as a community amateur sports club (<abbr title=\"community amateur sports club\">CASC</abbr>).</a> You cannot donate to a <abbr title=\"community amateur sports club\">CASC</abbr> through Payroll Giving.</p>\n\n<h2 id=\"keeping-records\">Keeping records</h2>\n\n<p>You’ll need to <a href=\"/donating-to-charity/keeping-records\">keep a record of your donations</a> if you want to take them off your <a href=\"/income-tax\">total taxable income</a>.</p>\n\n" } }, { "@type": "Question", "name": "Gift Aid", "url": "http://web.archive.org/web/20230318161330/https://www.gov.uk/donating-to-charity/gift-aid", "acceptedAnswer": { "@type": "Answer", "url": "http://web.archive.org/web/20230318161330/https://www.gov.uk/donating-to-charity/gift-aid", "text": "<p>Donating through Gift Aid means charities and community amateur sports clubs (<abbr title=\"community amateur sports clubs\">CASCs</abbr>) can claim an extra 25p for every £1 you give. It will not cost you any extra.</p>\n\n<p>Charities can claim Gift Aid on most donations, but <a href=\"/claim-gift-aid/what-you-can-claim-it-on\">some payments</a> do not qualify.</p>\n\n<h2 id=\"what-you-need-to-do\">What you need to do</h2>\n\n<p>You need to make a Gift Aid declaration for the charity to claim. You usually do this by filling in a form - contact the charity if you have not got one.</p>\n\n<div role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\">\n<p>You must give a declaration to each charity you want to donate to through Gift Aid.</p>\n</div>\n\n<p>You can include all donations from the last 4 years. Tell the charity about any tax years where you did not pay enough tax.</p>\n\n<h3 id=\"paying-enough-tax-to-qualify-for-gift-aid\">Paying enough tax to qualify for Gift Aid</h3>\n\n<p>Your donations will qualify as long as they’re not more than 4 times what you have paid in tax in that tax year (6 April to 5 April).</p>\n\n<p>The tax could have been paid on <a href=\"/income-tax\">income</a> or <a href=\"/capital-gains-tax/overview\">capital gains</a>.</p>\n\n<p>You must tell the charities you support if you stop paying enough tax.</p>\n\n<h2 id=\"higher-rate-taxpayers\">Higher rate taxpayers</h2>\n\n<p>If you pay tax above the <a href=\"/income-tax-rates/income-tax-rates\">basic rate</a>, you can claim the difference between the rate you pay and basic rate on your donation. It’s the same <a href=\"/scottish-rate-income-tax\">if you live in Scotland</a>. Do this either:</p>\n\n<ul>\n <li>through your <a href=\"/self-assessment-tax-returns\">Self Assessment tax return</a>\n</li>\n <li>by <a href=\"/government/organisations/hm-revenue-customs/contact/income-tax-enquiries-for-individuals-pensioners-and-employees\">asking HM Revenue and Customs (<abbr title=\"HM Revenue and Customs\">HMRC</abbr>) to amend your tax code</a>\n</li>\n</ul>\n\n<div class=\"example\">\n<p><strong>Example</strong> You donate £100 to charity - they claim Gift Aid to make your donation £125. You pay 40% tax so you can personally claim back £25.00 (£125 x 20%).</p>\n</div>\n\n<p>With <a href=\"/donating-to-charity/donating-straight-from-your-wages-or-pension\">Payroll Giving</a>, you do not pay the difference between the higher and basic rate of tax on your donation.</p>\n\n<h3 id=\"getting-tax-relief-sooner\">Getting tax relief sooner</h3>\n\n<p>In your Self Assessment tax return, you normally only report things from the previous tax year.</p>\n\n<p>But for Gift Aid, you can also claim tax relief on donations you make in the current tax year (up to the date you send your return) if you either:</p>\n\n<ul>\n <li>want tax relief sooner</li>\n <li>will not pay higher rate tax in current year, but you did in the previous year</li>\n</ul>\n\n<p>You cannot do this if:</p>\n\n<ul>\n <li>you miss the <a href=\"/self-assessment-tax-returns\">deadline</a>\n (31 January if you file online)</li>\n <li>your donations do not qualify for Gift Aid - your donations from both tax years together must not be more than 4 times what you paid in tax in the previous year</li>\n</ul>\n\n<p>If you do not have to send a tax return, <a href=\"/government/organisations/hm-revenue-customs/contact/income-tax-enquiries-for-individuals-pensioners-and-employees\">contact <abbr title=\"HM Revenue and Customs\">HMRC</abbr></a> and ask for a P810 form. You’ll need to submit it by 31 January after the end of the previous tax year.</p>\n\n" } }, { "@type": "Question", "name": "Donating straight from your wages or pension", "url": "http://web.archive.org/web/20230318161330/https://www.gov.uk/donating-to-charity/donating-straight-from-your-wages-or-pension", "acceptedAnswer": { "@type": "Answer", "url": "http://web.archive.org/web/20230318161330/https://www.gov.uk/donating-to-charity/donating-straight-from-your-wages-or-pension", "text": "<p>If your employer, company or personal pension provider runs a Payroll Giving scheme, you can donate straight from your wages or pension. This happens before tax is deducted from your income.</p>\n\n<p>Ask your employer or pension provider if they <a href=\"/payroll-giving\">run a Payroll Giving scheme</a>.</p>\n\n<div role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\">\n<p>You cannot donate to a community amateur sports club (CASC) through Payroll Giving.</p>\n</div>\n\n<p>The tax relief you get depends on the <a href=\"/income-tax-rates/income-tax-rates\">rate of tax you pay</a>. To donate £1, you pay:</p>\n\n<ul>\n <li>80p if you’re a basic rate taxpayer</li>\n <li>60p if you’re a higher rate taxpayer</li>\n <li>55p if you’re an additional rate taxpayer</li>\n</ul>\n\n<p>The tax relief you get is different <a href=\"/scottish-rate-income-tax\">if you live in Scotland</a>. To donate £1, you pay:</p>\n\n<ul>\n <li>81p if you’re a starter rate taxpayer</li>\n <li>80p if you’re a basic rate taxpayer</li>\n <li>79p if you’re a intermediate rate taxpayer</li>\n <li>59p if you’re a higher rate taxpayer</li>\n <li>54p if you’re a top rate taxpayer</li>\n</ul>\n\n" } }, { "@type": "Question", "name": "Donating land, property or shares", "url": "http://web.archive.org/web/20230318161330/https://www.gov.uk/donating-to-charity/donating-land-property-or-shares", "acceptedAnswer": { "@type": "Answer", "url": "http://web.archive.org/web/20230318161330/https://www.gov.uk/donating-to-charity/donating-land-property-or-shares", "text": "<p>You do not have to pay tax on land, property or shares you donate to charity. This includes selling them for less than their <a href=\"/capital-gains-tax/market-value\">market value</a>.</p>\n\n<p>You get tax relief on both:</p>\n\n<ul>\n <li>Income Tax</li>\n <li>Capital Gains Tax</li>\n</ul>\n\n<div role=\"note\" aria-label=\"Information\" class=\"application-notice info-notice\">\n<p>You cannot get Income Tax relief on donations to community amateur sports clubs (CASCs).</p>\n</div>\n\n<p>You must <a href=\"/donating-to-charity/keeping-records\">keep records</a> of the donation to show that you’ve made the gift or sale and that the charity has accepted it.</p>\n\n<h2 id=\"income-tax-relief\">Income Tax relief</h2>\n<p>You can pay less Income Tax by deducting the <a href=\"/calculate-the-value-of-your-donation-to-charity\">value of your donation</a> from your total <a href=\"/income-tax\">taxable income</a>. Do this for the tax year (6 April to 5 April) in which you made the gift or sale to charity.</p>\n\n<h3 id=\"how-to-claim\">How to claim</h3>\n<p>If you complete a <a href=\"/file-your-self-assessment-tax-return\">Self Assessment tax return</a>, add the amount you’re claiming in the ‘Charitable giving’ section of the form. This will reduce your Self Assessment bill.</p>\n\n<p>If you do not complete a tax return, <a href=\"/government/organisations/hm-revenue-customs/contact/income-tax-enquiries-for-individuals-pensioners-and-employees\">write to HM Revenue and Customs</a> (<abbr title=\"HM Revenue and Customs\">HMRC</abbr>) with details of the gift or sale and your tax relief amount. You’ll either get a refund, or your tax code will be changed so you pay less Income Tax for that tax year.</p>\n\n<h2 id=\"capital-gains-tax-relief\">Capital Gains Tax relief</h2>\n<p>You do not have to pay <a href=\"/capital-gains-tax\">Capital Gains Tax</a> on land, property or shares you give to charity.</p>\n\n<p>You may have to pay if you sell them for more than they cost you but less than their market value. <a href=\"/capital-gains-tax/work-out-need-to-pay\">Work out your gain</a> using the amount the charity actually pays you, rather than the value of the asset.</p>\n\n<h2 id=\"selling-land-property-or-shares-on-behalf-of-a-charity\">Selling land, property or shares on behalf of a charity</h2>\n<p>When you offer a gift of land, property or shares, the charity may ask you to sell the gift on its behalf.</p>\n\n<p>You can do this and still claim tax relief for the donation, but you must keep records of the gift and the charity’s request. Without them, you might have to pay Capital Gains Tax.</p>\n\n" } }, { "@type": "Question", "name": "Leaving gifts to charity in your will", "url": "http://web.archive.org/web/20230318161330/https://www.gov.uk/donating-to-charity/leaving-gifts-to-charity-in-your-will", "acceptedAnswer": { "@type": "Answer", "url": "http://web.archive.org/web/20230318161330/https://www.gov.uk/donating-to-charity/leaving-gifts-to-charity-in-your-will", "text": "<p>Your will says what will happen to your money, property and possessions after you die.</p>\n\n<p>Your donation will either:</p>\n\n<ul>\n <li>be taken off the value of your estate before <a href=\"/inheritance-tax\">Inheritance Tax</a> is calculated</li>\n <li>reduce your Inheritance Tax rate, if 10% or more of your estate is left to charity</li>\n</ul>\n\n<p>You can donate:</p>\n\n<ul>\n <li>a fixed amount</li>\n <li>an item</li>\n <li>what’s left after other gifts have been given out</li>\n</ul>\n\n<h2 id=\"writing-your-will\">Writing your will</h2>\n\n<p>Find out how to <a href=\"/make-will/\">write or update your will</a>, including how to make sure it’s legal.</p>\n\n<p>Include the charity’s full name - check with them or search the charity register in <a href=\"/find-charity-information\">England and Wales</a>, <a rel=\"external\" href=\"http://www.oscr.org.uk/search-charity-register/\">Scotland</a> or <a rel=\"external\" href=\"https://apps.charitycommissionni.org.uk/showcharity/registerofcharities/registerhomepage.aspx\">Northern Ireland.</a></p>\n\n" } }, { "@type": "Question", "name": "Keeping records", "url": "http://web.archive.org/web/20230318161330/https://www.gov.uk/donating-to-charity/keeping-records", "acceptedAnswer": { "@type": "Answer", "url": "http://web.archive.org/web/20230318161330/https://www.gov.uk/donating-to-charity/keeping-records", "text": "<p>You need to keep records of donations if you want to claim tax back on them.</p>\n\n<h3 id=\"gift-aid-donations\">Gift Aid donations</h3>\n\n<p>Keep records if you:</p>\n\n<ul>\n <li>pay <a href=\"/donating-to-charity/gift-aid\">higher rate tax</a>\n</li>\n <li>claim tax credits</li>\n <li>get a <a href=\"/income-tax-rates/personal-allowances\">higher Personal Allowance</a> because of your age</li>\n <li>get <a href=\"/married-couples-allowance\">Married Couple’s Allowance</a>\n</li>\n</ul>\n\n<p>If you’re claiming tax back through your Self Assessment tax return or by asking HM Revenue &amp; Customs (<abbr title=\"HM Revenue and Customs\">HMRC</abbr>) to <a href=\"/reporting-your-tax-code-as-wrong\">amend your tax code</a> keep records showing the date, the amount and which charities you’ve donated to.</p>\n\n<h3 id=\"land-buildings-and-shares\">Land, buildings and shares</h3>\n\n<p>For donations of <a href=\"/donating-to-charity/donating-land-property-or-shares\">land, property or shares</a> you need to keep:</p>\n\n<ul>\n <li>legal documents showing the sale or transfer to charity</li>\n <li>any documents from a charity asking you to sell land or shares on its behalf</li>\n</ul>\n\n<p>You normally have to keep your records for at least 22 months from the end of the tax year they’re for.</p>\n\n" } } ] } </script> </body> </html> <!-- FILE ARCHIVED ON 16:13:30 Mar 18, 2023 AND RETRIEVED FROM THE INTERNET ARCHIVE ON 12:20:18 Nov 29, 2024. 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