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HMRC internal manual

Business Income Manual

Meaning of trade: mutual trading and members clubs: mutual associations: specific activities: voluntary organisations and charities: fund-raising events: introduction and layout of guidance

This section covers the treatment of income and expenses incurred by local bodies and charities in conducting fund raising events. The section also describes the available Income Tax and Corporation Tax exemptions and the conditions required for them to apply.

See also BIM24320 for guidance on community associations.

This section contains guidance on the following:

BIM24794 Tax exemption
BIM24795 Conditions for exemption
BIM24796 Donations etc. not chargeable
BIM24797 Reference to Specialist PT Charities