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HMRC internal manual

VAT Charities

From
HM Revenue & Customs
Updated
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Business and non-business: Charitable activities: Treatment of specific activities

This section provides guidance on the treatment of income from some activities that are common sources of confusion when considering business/non-business. In addition to this specific guidance you should also consider the more general points made in VCHAR3200, VCHAR3250, VCHAR3300, VCHAR3350, VCHAR3400 and VCHAR3450.

You can find more guidance on the treatment of income:

from… in…
   
welfare services supplied below cost VCHAR3500
bequeathed property VCHAR3700
services contracted out by local authorities and health authorities VCHAR3800
share dealing VCHAR3900
affinity credit cards Notice 701/1 Charities
supplies of staff between charities Notice 701/1 Charities