- NCVO Guidance on Tax
The National Council for Voluntary Organisations (NCVO) provides useful guidance and information on the main forms of tax that affect third sector organisations, including the rules for direct taxes, trading income and trustee expenses – as well as the tax relief available on donations.
- Charity Finance Directors’ Group
The Charity Finance Directors' Group is a membership organisation, set up in 1987 and specialising in helping charities to manage their accounting, taxation, audit and other finance related functions.
- HM Revenue and Customs
HM Revenue and Customs administers all forms of taxation and provides guidance materials on its website.
- HMRC Charities
This is the section of HM Revenue and Customs that administers charity tax issues. These web pages are intended to provide a single reference point for information about tax and VAT for charities and Community amateur Sports Clubs (CASCs), along with information about tax reliefs for charitable donations.
- Gift Aid
HM Revenue and Customs manages the Gift Aid scheme, and its website provides information about what charities need to do to claim it.
- Gift Aid transitional relief
Following the changes to the basic tax rate from april 2008, HMRC has issued guidance on how charities using Gift aid can claim transitional relief.
- Institute of Fundraising guides to Tax effective giving
If donations come from people who are UK taxpayers, registered charities can attract more money by claiming the tax relief available to charitable donations. This is generally known as tax-effective giving, and there are various methods depending on the type of donation. The Institute of Fundraising provides information, guidance and tools on tax effective giving, including Gift Aid, Payroll Giving, share giving and legacies, as well as Codes of Practice for fundraisers on fundraising from these sources.
- Community Accountancy
Financial advice and training for small charities and voluntary groups.
- Charities Aid Foundation (CAF)
CAF is particularly active in tax-effective giving and operates one of the Payroll Giving services. Plenty of advice about how charities and donors can receive or make tax-effective donations. Also advice on how to receive donations from overseas.
- Charity Finance Directors’ Group Document Library
The document library on this site includes sections on finance and income generation, where tax issues are covered.
- Charities’ Tax Group (CTRG)
Campaigns for better tax treatment of charitable activities, and organises seminars and meetings to discuss current problems and new developments.
- National Association for Voluntary and Community Action (NAVCA)
NAVCA is the umbrella body for community development bodies, so contact it to find your local community accountancy service if you need one.