Policy papers and consultations

This measure simplifies the donor benefits rules that apply to charities who claim Gift Aid tax relief on donations.

• From: HM Revenue & Customs
• Updated: 6 July 2018

• Simplification of donor benefits rules for Gift Aid

  Who is likely to be affected Charities and their donors. General…

Annual return for a Common Investment Fund (CIF) and Charity Authorised Investment Fund (CAIF) to be completed by the Manager of the CIF/CAIF.

• From: The Charity Commission
• Updated: 1 January 2016

This Tax Information and Impact Note is about treating Commonwealth War Graves Commission (CWGC) and the Imperial War Graves Endowment Fund as charities for tax purposes.

• From: HM Revenue & Customs
• Updated: 18 March 2015

Guidance to charity trustees on the use of tax reliefs available to charities in the management and administration of their charity.

• From: The Charity Commission
• Updated: 21 January 2015

About CIFs and CDFs, trustees' duties when making investments, model schemes and annual return forms.

• From: The Charity Commission
• Updated: 1 July 2014

Proposal on approaches to prevent charities being set up for tax avoidance.

• From: HM Revenue & Customs
• Updated: 20 March 2014

When the Charity Commission can allow a charity to substitute an independent examination in place of an audit.

• From: The Charity Commission
• Updated: 23 May 2013

Schemes for different types of common investment funds.

• From: The Charity Commission
• Updated: 13 May 2013