Policy paper

Changes to charity tax rules

This measure is about changes to the charity tax rules for charities and community amateur sports clubs (CASCs).

• From: HM Revenue & Customs
• Published: 26 November 2025

Documents

Legislation to introduce changes to charity tax rules

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Details

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