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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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Data gathering: Relevant data-holders and relevant data: Charities: Relevant data

The relevant data for a data-holder that is a charity, see CH29360, is information relating to donations to the charity that are eligible for tax relief under any of the following provisions

  • Section 257 of the Taxation of Chargeable Gains Act -gifts to charities.
  • Section 63(2) (a) or (aa) of the Capital Allowances Act 2001 -cases in which disposal value is nil.
  • Part 12 of the Income Tax (Earnings and Pensions) Act 2003 -payroll giving.
  • Section 108 of the Income Tax (Trading and Other Income) Act 2005 -gifts of trading stock to charities etc.
  • Chapter 2 or 3 of Part 8 of the Income Tax Act 2007 -gift aid, gifts of shares, securities and real property to charities etc.
  • Section 105 of the Corporation Tax Act 2010 -charitable donations relief.

FA11/SCH23/PARA27

SI 2012/847/REG25