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Charitable giving and tax reliefs for individuals: Part 2

12 April 2022 / Naomi Wells
Issue: 4836 / Categories: Comment & Analysis
Charitable donations: Part 2

Key points

  • Tax reliefs are not available for gifts and legacies to non-qualifying EU charities.
  • The position for EU charities remains uncertain post-Brexit.
  • It is suggested that planning should be implemented on the basis that only gifts and legacies to UK charities and to EU charities accepted by HMRC can benefit from relief.
  • Non-residents should review their expected UK tax exposure after making donations (and gift aid declarations if leaving the UK).
  • The US has its own tax relief regime for charitable giving.

In this article I will be looking at charitable reliefs and focus on international issues including non-UK charities and non-UK resident and non-UK domiciled taxpayers. This is a complex area and affected clients need to be well-briefed to ensure that they are not caught out by the potential traps.

The article does not consider the charity’s own tax position or the process for a charity to register...

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