This guide explains the main Gift Aid, VAT and direct tax consequences of sixteen common charity fundraising activities. In addition, background sections on these taxes as they affect charities explain the principles behind various rules.

Latest version updated January 2021

The content of guides is correct at the time stated above but inevitably legal changes, case law and new financial reporting standards will change. You are therefore advised to check any particular actions you plan to take with the appropriate authority before committing yourself. No responsibility is accepted by the authors for reliance placed on the content of this guide.