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Charities taxation

Access resources on reliefs related to the taxation of charitable organisations within the UK tax regime.

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Features and articles

Budget 2024 – what’s in it for charities?
  • Article
  • 08 Mar 2024
Facing continued economic challenges, an election on the near horizon and conflict in the Middle East and Ukraine, this was always going to be a challenging budget for the Chancellor. That did not stop the Chancellor from trying to pull some vote-winning rabbits out of the hat – although there was unfortunately little to benefit charities.
Charity tax reforms should not overly burden charities, cautions ICAEW
  • Article
  • 25 Jul 2023
While ICAEW’s Tax Faculty supports HMRC’s efforts to counter the abuse of charity tax rules, any reforms should be proportionate to the issue. Otherwise, the reforms risk deterring volunteer involvement and vital donations to charities.
Myth: Charities don’t have to pay taxes so need less money
  • Report
  • 14 Jul 2023
Charities are not automatically exempt from tax. Confusion arises because registered charities qualify for some tax exemptions, which leads to a mistaken belief that charities do not pay tax.
HMRC publishes new Charities newsletter
  • Article
  • 12 Jun 2023
HMRC’s Charities newsletter will be published periodically to update charities and their advisers on upcoming changes relating to tax that may affect them.

Bloomsbury Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising around 80 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Accounting and Tax Service.

Exclusive Charitable trusts
  • eBook chapter
  • 2024
  • Nigel Eastaway, Jacquelyn Kimber, Ian Richards
  • Tax Advisers Guide to Trusts
A chapter providing guidance for tax advisers on issues relevant to the taxation of charitable trusts. Covers taxation on setting up, charity tax relief, and charity structures.
Exclusive Charities and other non-commercial entities
  • eBook chapter
  • 2024
  • The TACS Partnership
  • Bloomsbury Professional Tax Guide
A chapter on the UK tax treatment of charities, containing worked examples throughout.
Exclusive Zero-ratings: charities
  • eBook chapter
  • 2024
  • Andrew Needham
  • Value Added Tax
A section on Sch 8 Group 15 to the VAT Act 1994, which zero-rates a variety of supplies either by a charity, or to a charity. Includes a consideration of donated goods and relevant goods.
Exclusive Bodies granted exemption from corporation tax on trading income
  • eBook chapter
  • 2024
  • Satwaki Chanda, Steve Collings, Jacquelyn Kimber, Maria Kitt, David O'Keefe, Andrew Parkes
  • Corporation Tax
A section outlining the exemptions from corporation tax which are granted to charities, where certain conditions are met.
Exclusive Museums and galleries exhibitions tax relief
  • eBook chapter
  • 2024
  • Satwaki Chanda, Steve Collings, Jacquelyn Kimber, Maria Kitt, David O'Keefe, Andrew Parkes
  • Corporation Tax
Practical guidance on the museums and galleries exhibitions tax relief that can be claimed by charitable companies.
Exclusive Charitable trusts
  • eBook chapter
  • 2023
  • Julie Bell
  • Trust Drafting and Precedents
A chapter providing an overview of the nature of charitable trusts, the practicalities of their registration and operation, and their treatment for tax purposes (including the various reliefs available).
Exclusive Stamp duty land tax reliefs: charities
  • eBook chapter
  • 2023
  • Robert W. Maas
  • Property Taxes
Practical information on the circumstances under which a land transaction may be exempt from SDLT if the purchaser is a charity or a charitable trust.
Exclusive Zero-rated supplies of residential and certain charitable buildings
  • eBook chapter
  • 2023
  • Robert W. Maas
  • Property Taxes
A detailed section covering the conditions under which zero-rating may apply to the supply of residential and certain charitable buildings. Covers the various intricacies of the rules in this area.
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Exclusive Charities
  • eBook chapter
  • 2023
  • Malcolm James
  • Spiramus
  • Taxation of Small Businesses
A section summarising the tax treatment of charities in the UK. Covers trading income, gifts, investment income, payments from other charities, fund-raising events and lotteries, exemptions, and Gift Aid.
Terms of use

You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

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Articles and books in the ICAEW Library collection

The collection of the ICAEW Library & Information Service includes a range of articles, books and reports on charities taxation. A selection of books on this topic is set out below.
Tax advisers' guide to trusts, 7th ed.
  • Library book
  • 2024
  • J. Kimber, J. Bell
  • Bloomsbury Professional
A guide to the UK tax rules applicable to trusts, the resultant tax liabilities of trustees, settlors and beneficiaries, and the ways in which those liabilities may be reduced. Topics covered include the main types of private trusts and the rules that apply to them, residence and domicile and foreign trusts, charitable trusts, and purpose and heritage trusts.
The taxation of small businesses, 2023-24
  • Library book
  • 2023
  • M. James
  • Spiramus
A practical, single-volume guide to all aspects of direct taxation of small businesses. The authors clearly explain the relevant legislation, and offer practical advice on how to minimise clients' tax liabilities and avoid common pitfalls. This latest edition incorporates changes arising from the Finance Act 2023. The special classes of taxpayers chapter covers some specialist areas, including: Construction Industry Scheme (CIS); farmers; actors, musicians and entertainers; barristers; breweries and licensed premises; doctors and dentists; solicitors; charities; housing associations.
The charity treasurer's handbook
  • Library book
  • 2023
  • G.G.Morgan
  • Directory of Social Change (DSC)
This book looks at charity finances from the perspective of treasurers and finance officers in smaller charities; treasurers and finance officers of larger charities will find much of the content is applicable to them too.
Tudor on charities, 11th ed.
  • Library book
  • 2023
  • W. Henderson, et al.
  • Sweet & Maxwell
A comprehensive guide to the law relating to charities, written by expert practitioners. It covers a wide range of topics, including the meaning of “charity” and “charitable purposes”, the special legal treatment of charities, the role of the Charity Commission, the powers and duties of charity trustees, charities taxation, and more.
Taxation of charities and nonprofit organisations, 2022-23
  • Library book
  • 2022
  • J.Kessler
  • Alphen aan den Rijn: Kluwer Law International
A comprehensive multi-volume work on the taxation of: charities, other nonprofit organisations, and their donors and supporters. Appendices include model gift aid declarations and retail gift aid template letters.
Taxation of charities and tax reliefs for donors
  • Library book
  • 2022
  • T.Austin
  • LexisNexis
Tolley's Tax Digest; the first part explains how the income of a charity can qualify for exemption from tax, while the second part examines the irrecoverable VAT which is outside the scope.

To find out how you can borrow books from the Library please see our guide to borrowing books.

You can obtain copies of articles or extracts of books and reports through our document supply service.

Useful links

Some resources that we link to may pre-date the latest amendments to the relevant tax regulations. While these links contain useful information, please treat them with appropriate caution.

Made simple guides
  • Website
  • Sayer Vincent
A series of guides produced by the audit firm Sayer Vincent on topics for charities, including charity shops, employee and volunteer taxation, Gift Aid, grants, and international aspects of VAT.
Charities: detailed guidance notes on how the tax system operates
  • Website
  • HMRC
HMRC guidance on the direct tax obligations of charities, VAT and reliefs or exemptions available. Sections cover Gift Aid, Payroll Giving, donating land, buildings, shares or securities, claims, and audits.
Charity Tax Group (CFG)
  • Website
  • Charity Tax Group
A non-profit membership organisation previously known as the Charities' Tax Reform Group, which makes representations to government on issues relating to the taxation of charities. The site includes updates and commentary on a wide range of tax issues relevant to charities.
Creative industry tax reliefs for corporation tax
  • Website
  • HM Revenue & Customs
HMRC guidance on how to qualify and claim for corporation tax creative industry reliefs.
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