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 | VCHAR11000 |
| Affinity credit cards | Notice 701/1 (HMRC wbsite) Charities |
| Ambulance services | VCHAR6000 |
| Charity shops | VCHAR7000 |
| Catering | Notice 709/1 (HMRC wesite) Catering take-away food |
| Education, research and training | Notice 701/30 (HMRC website) Education and vocational training |
| Free export of goods | VCHAR8000 |
| Fund-raising | VCHAR9000 |
| Grants | VCHAR10000 |
| Hiring out charity buildings | Notice 742 (HMRC website)\nLand 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 | Notice 701/45 (HMRC website)\nSport |
| Supplies of staff between charities | Notice 701/1 (HMRC website) Charities |
| Welfare | Paragraph 0 and Notice 701/2 (HMRC website) Welfare |