VCHAR4000 - Activities commonly carried on (or income received) by charities
Where possible we have provided additional guidance to that available in Notice 701/1 HMRC website) Charities. In some instances additional information can be found elsewhere in departmental guidance.
Activity | Further information |
|---|---|
Admission to premises | Notice 701/47 (HMRC website) Culture |
Advertising services | |
Affinity credit cards | Notice 701/1 (HMRC wbsite) Charities |
Ambulance services | |
Charity shops | |
Catering | Notice 709/1 (HMRC wesite) Catering take-away food |
| Distribution of donated goods | VAT Notice 701/1 Charities |
Education, research and training | Notice 701/30 (HMRC website) Education and vocational training |
Free export of goods | |
Fund-raising | |
Grants | |
Hiring out charity buildings | Land and Property |
Museums and galleries | Notice 998 (HMRC website) VAT refund schemes for national museums and galleries |
Membership | Notice 701/5 (HMRC website) Clubs and associations |
Patron/supporter schemes | Notice 701/1 (HMRC website) Charities |
Sea rescue | Notice 701/1 (HMRC website) Charities |
Sports membership and events | Sport |
Supplies of staff between charities | Notice 701/1 (HMRC website) Charities |
Welfare | Paragraph 0 and Notice 701/2 (HMRC website) Welfare |