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Guidance

Charitable giving tax relief (Self Assessment helpsheet HS342)

How to claim relief on a Self Assessment tax return if you donate to charity through Gift Aid, Payroll Giving or gifts of shares, securities, land or buildings.

Updates to this page

From:
HM Revenue & Customs
Published:
4 July 2014
Last updated:
6 April 2026
Show all updates

  1. The helpsheet for tax year 2025 to 2026 has been added, and the version for tax year 2020 to 2021 has been removed.

  2. The helpsheet for tax year 2024 to 2025 has been added, and the version for tax year 2019 to 2020 has been removed.

  3. The helpsheet has been added for the tax year 2023 to 2024.

  4. The helpsheet for tax year 2022 to 2023 has been added, and the version for tax year 2018 to 2019 has been removed.

  5. Guidance has been updated to explain that charities based in the EU, Iceland, Liechtenstein or Norway can no longer apply to get tax relief. If you got tax relief on or before 14 March 2023, you will continue to get it until April 2024.

  6. The helpsheet for tax year 2021 to 2022 has been added, and the versions for tax years 2016 to 2017 and 2017 to 2018 have been removed.

  7. Guidance has been updated to include HS342 Charitable giving (2021).

  8. A new version of the helpsheet has been added for the 2019 to 2020 tax year.

  9. The helpsheet has been added for the tax year 2018 to 2019.

  10. The helpsheet has been added for the tax year 2017 to 2018.

  11. The helpsheet has been added for the tax year 2016 to 2017.

  12. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  13. Rates, allowances and duties have been updated for the tax year 2015 to 2016.

  14. First published.

Documents

HS342 Charitable giving (2026)

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HS342 Charitable giving (2025)

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HS342 Charitable giving (2024)

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HS342 Charitable giving (2023)

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HS342 Charitable giving (2022)

HTML

Details

Charities based in the EU, Iceland, Liechtenstein or Norway can no longer apply to get tax relief. If you got tax relief on or before 14 March 2023, you will continue to get it until April 2024.

This guide explains more about tax reliefs you can get if you donate to charity by:

  • Gift Aid
  • gifts of shares and securities to charity
  • gifts of land and buildings to charity
  • Payroll Giving

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