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Work out the amount of Income Tax or Corporation Tax relief you can claim if you give away or sell land, property or shares to a charity.
Find out about the rules you must follow for spending, borrowing from, or transferring your charity’s permanent endowment.
Find out how to account for VAT schemes on business gifts, samples and promotional schemes.
Holdover relief on gifts means you do not pay Capital Gains Tax (CGT) when you give away business assets and some shares - eligibility, how it works, how to claim it
Acting as an attorney - duties, including finding an enduring power of attorney, registering an EPA, starting to act, making gifts and stopping being an attorney
Set up a Payroll Giving scheme for your employees using PAYE - when to make deductions, costs of running the scheme, which charities are eligible and what they must do when they get the donation
This tax information and impact note sets a date of 6 July after the end of the tax year for making good on benefits in kind which are not accounted for in Pay As You Earn ('payrolled').
Intermediaries that collect donations for charities can get authority from a donor to Gift Aid all their donations in a year.
What to do if someone donates land, buildings or shares to your charity or CASC and how to transfer ownership.
What Gift Aid is, who can claim, what donations are eligible for Gift Aid, Gift Aid declarations for your charity or community amateur sports club (CASC), how to claim
Find how to claim top-up payments on small donations up to £30 if you’re a charity or community amateur sports club (CASC).
When to operate PAYE if your employee gets incentive awards from you or someone else.
Don’t include personal or financial information like your National Insurance number or credit card details.
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