Policy paper

Changes to charity compliance measures

This measure is about changes to the charity tax rules for tainted donations, approved charitable investments and attributable income for charities and community amateur sports clubs (CASCs).

• From: HM Revenue & Customs
• Published: 21 July 2025

Documents

Changes to the charity compliance measures

HTML

Draft legislation

PDF, 213 KB, 5 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Draft legislation (accessible version)

HTML

Explanatory note

ODT, 14 KB

This file is in an OpenDocument format

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

This measure makes changes to the charity tax rules for charities and community amateur sports clubs (CASCs) across the UK. The changes affect:

• tainted donations — changing the rules on what is regarded as a tainted donation
• approved charitable investments — requiring all investments to be for the benefit of the charity and not for the avoidance of tax
• attributable income — bringing legacies into the attributable income definition

Published 21 July 2025