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HMRC internal manual

VAT Charities

Fund-raising: Introduction

Charities raise funds in many different ways. This section contains information on:

  • donations (VCHAR9200)
  • exempt charity fund-raising events (VCHAR9300)
  • charities’ trading subsidiaries and corporation tax relief (VCHAR9400)
  • sponsored participation events, held in the UK (VCHAR9500)
  • sponsorship (VCHAR9600).