HMRC have updated the charities content of their website as follows.
‘Charities and community amateur sports clubs
‘Helping your charity or sports club pay the right tax and claim the reliefs it’s entitled to.
‘The new content includes information on:
- tax and VAT obligations and reliefs;
- the gift aid scheme;
- how to complete a tax return;
- charitable expenditure;
- trading and business activities.
‘Giving to charity
‘The new content will help you understand how to give tax-efficiently to charity either as an individual or through your business.
‘It includes information on:
- making a gift aid donation;
- payroll giving;
- giving land, property or shares;
- giving company equipment, trading stock or employee help;
- giving to charity in your will.’