6 articles tagged with Charity.
Gifts to UK charities are fully exempt from inheritance tax. Leave 10% or more of your net estate to charity and the IHT rate drops from 40% to 36%. How it works in 2026.
Why charities set up trading subsidiaries for non-primary-purpose trading, how Gift Aid from the subsidiary reduces Corporation Tax to nil, plus VAT and business rates points.
How the Gift Aid carry-back rule lets you claim higher-rate relief on donations against the previous tax year, with worked UK examples for 2026/27.
How Payroll Giving works in the UK for 2026/27: claim tax relief at source on charity donations, save 20%, 40% or 45%, and see worked examples.
Gift Aid lets charities reclaim 25p per £1 you donate — and if you're a higher-rate taxpayer, you can claim an extra 25p per £1 back yourself. Here's every scenario, including the £100k adjusted net income trick.
Gift Aid mistakes mean HMRC can claw back donations from charities, and donors can face surprise tax bills. The 7 most common errors — and how higher-rate taxpayers often leave money on the table.
