Charity Commission – Charities: detailed guidance notes on how the tax system operates updated

The Charity Commission have just updated their guidance on how to register a charity for tax, your obligations, and any reliefs or exemptions available.

The guidance covers:

• Applications for recognition as a charity for tax purposes
• Gift Aid
• Payroll Giving
• Giving land, buildings, shares and securities to charity
• Claims and returns
• Audits by HMRC charities
• The Gift Aid Small Donations Scheme before 6 April 2017
• The Gift Aid Small Donations Scheme from 6 April 2017

Read the updated guidance here: www.gov.uk/government/publications/charities-detailed-guidance-notes