Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Gift aid scheme for charitable events

21 March 2018 / Charles Pascoe
Issue: 4640 / Categories: Comment & Analysis

All for charity


  • Criteria for gift of money to a charity to qualify for gift aid.
  • Individuals can gift using charity vouchers or from a charitable trust.
  • HMRC enforces the gift aid rules and trustees may be personally liable for losses.
  • Specific wording should be used on literature for charitable events.

Charity fund-raising dinners have been for some time ‘big business’ and although most would be on a much smaller scale than the one in London 11 years ago featuring Bill Clinton and Madonna (see Charity Events) the tax issues would be identical.

Whatever the size of the event it is crucial to ensure that best use is made of the tax benefits available. The article is based on work conducted with HMRC to clear up confusion over issues on claims for gift aid....

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon