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• Updated: 8 December 2025

Tax relief on donations, Gift Aid, payroll giving, leaving a gift in your will, keeping tax records; find a charity; donating land, property or shares

• Overview

  Donations by individuals to charity or to community amateur sports clubs…

• Gift Aid

  Donating through Gift Aid means charities and community amateur sports…

• Donating straight from your wages or pension

  If your employer, company or personal pension provider runs a Payroll…

• Donating land, property or shares

  You do not have to pay tax on land, property or shares you donate to…

• Leaving gifts to charity in your will

  Your will says what will happen to your money, property and possessions…

• Keeping records

  You need to keep records of donations if you want to claim tax back on…

Find out if you can declare personal goods orally or by conduct.

• Updated: 17 December 2021

How to become and act as a Court of Protection deputy - eligibility, responsibilities, how to apply, fees, supervision and when your deputyship ends.

What personal possessions (chattels) you need to pay Capital Gains Tax (CGT) on, how to work out your gain

Bringing in goods for personal use when you travel to the UK from abroad - types of tax and duty, duty free, EU and non-EU arrivals, banned and restricted goods.

• Updated: 3 June 2023

Tax and reporting rules for employers providing gifts to employees

Holdover relief on gifts means you do not pay Capital Gains Tax (CGT) when you give away business assets and some shares - eligibility, how it works, how to claim it

Find out about the simplified rates of customs and excise duty used when you declare your personal goods online.

• Updated: 2 February 2026