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HMRC internal manual

VAT Charities

From
HM Revenue & Customs
Updated
, see all updates

Business and non-business: Charitable activities: Business and non-business activities of charities

In order to both safeguard the revenue and assist charities in their administration of VAT you will need to cover the following points:

  • that the implications of business and non-business activities are understood in the context of an individual charity
  • that you have identified activities performed by the charity rather than the sources of income received
  • that you have identified if income relating to activities is a donation or a consideration for goods or services supplied.