VCHAR4000 - Activities commonly carried on (or income received) by charities
Where possible we have provided additional guidance to that available in Notice 701/1 HMRC website) Charities. In some instances additional information can be found elsewhere in departmental guidance.
Activity | Further information |
---|---|
Admission to premises | Notice 701/47 (HMRC website) Culture |
Advertising services | VCHAR11000 |
Affinity credit cards | Notice 701/1 (HMRC wbsite) Charities |
Ambulance services | VCHAR6000 |
Charity shops | VCHAR7000 |
Catering | Notice 709/1 (HMRC wesite) Catering take-away food |
Education, research and training | Notice 701/30 (HMRC website) Education and vocational training |
Free export of goods | VCHAR8000 |
Fund-raising | VCHAR9000 |
Grants | VCHAR10000 |
Hiring out charity buildings | Notice 742 (HMRC website)\nLand and Property |
Museums and galleries | Notice 998 (HMRC website) VAT refund schemes for national museums and galleries |
Membership | Notice 701/5 (HMRC website) Clubs and associations |
Patron/supporter schemes | Notice 701/1 (HMRC website) Charities |
Sea rescue | Notice 701/1 (HMRC website) Charities |
Sports membership and events | Notice 701/45 (HMRC website)\nSport |
Supplies of staff between charities | Notice 701/1 (HMRC website) Charities |
Welfare | Paragraph 0 and Notice 701/2 (HMRC website) Welfare |