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What Gift Aid is, who can claim, what donations are eligible for Gift Aid, Gift Aid declarations for your charity or community amateur sports club (CASC), how to claim

• Overview

  You can claim back 25p every time an individual donates £1 to your charity…

• What you can claim it on

  You can claim Gift Aid on donations from individuals. The donor must make…

• Gift Aid declarations

  To claim Gift Aid you need to get a Gift Aid declaration from the donor.…

• Small donations scheme

  You may be able to claim 25% on: cash donations of £30 or less contactless…

• How to claim

  You can claim Gift Aid using Charities Online with: eligible software,…

What Capital Gains Tax (CGT) is, how to work it out, current CGT rates and how to pay.

• Overview

  Capital Gains Tax is a tax on the profit when you sell (or ‘dispose of’)…

• What you pay it on

  You pay Capital Gains Tax on the gain when you sell (or ‘dispose of’):…

• Capital Gains Tax allowances

  You only have to pay Capital Gains Tax on your overall gains above your…

• Gifts to your spouse or charity

  There are special rules for Capital Gains Tax on gifts or assets you…

• Work out if you need to pay

  You need to pay Capital Gains Tax when you sell an asset if your total…

• Reporting and paying Capital Gains Tax

  You do not get a bill for Capital Gains Tax. You must work out if your…

• Capital Gains Tax rates

  You may pay a different rate of tax on gains from residential property…

• If you make a loss

  You can report losses on a chargeable asset to HM Revenue and Customs…

• Record keeping

  You need to collect records to work out your gains and fill in your tax…

• Market value

  Your gain is usually the difference between what you paid for your asset…

Use these rates and allowances for Capital Gains Tax to work out your overall gains above your tax-free allowance, known as the annual exempt amount.

• Updated: 16 May 2025

Types of ISA available, the tax-free ISA allowance, withdrawing money and transferring ISAs.

How to work out and claim Corporation Tax relief on trading losses.

• Updated: 4 September 2024

Unincorporated associations are organisations set up through an agreement between a group of people who come together for a reason other than to make a profit

Capital Gains Tax when you sell a property that's not your home: work out your gain and pay your tax on buy-to-let, business, agricultural and inherited properties

How to close down your limited company by getting it struck off the Companies Register

Use supplementary pages SA108 to record capital gains and losses on your SA100 Tax Return.

How to work out splitting up money, property and possessions when you divorce or dissolve a civil partnership - including mediation.