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HMRC internal manual

Business Income Manual

Specific deductions: gifts in kind and payroll giving: contents

This chapter covers various specific types of charitable gifts and donations including those to educational establishments and gifts of medical supplies. Any doubt or difficulty in the application of this guidance and, in particular, if there is evidence that the donor, or anyone connected with the donor, received a benefit as a result of the gift, should be referred to CTISA (Technical).

Associated guidance can be found as follows: