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Start a business to help people or communities - business structures including community interest companies and co-operatives

Tax relief on donations, Gift Aid, payroll giving, leaving a gift in your will, keeping tax records; find a charity; donating land, property or shares

• Overview

  Donations by individuals to charity or to community amateur sports clubs…

• Gift Aid

  Donating through Gift Aid means charities and community amateur sports…

• Donating straight from your wages or pension

  If your employer, company or personal pension provider runs a Payroll…

• Donating land, property or shares

  You do not have to pay tax on land, property or shares you donate to…

• Leaving gifts to charity in your will

  Your will says what will happen to your money, property and possessions…

• Keeping records

  You need to keep records of donations if you want to claim tax back on…

Before you start to set up a charity make sure that you know it is the best option for what you want to do.

• Updated: 12 September 2018

Tax exemptions and reliefs for charities - apply for recognition by HMRC as a charity, reclaim tax on Gift Aid, profits and expenditure

What Gift Aid is, who can claim, what donations are eligible for Gift Aid, Gift Aid declarations for your charity or community amateur sports club (CASC), how to claim

Find out what it means to be a charity and what to do if setting up a charity is the right option for you.

• Updated: 4 November 2014

To start a charity you need trustees, to choose a business structure, decide suitable charitable purposes and you may have to register with the Charity Commission.

How to register as a community amateur sports club (CASC) - eligibility, tax relief, form CASC A1

• Updated: 18 July 2023

How the Revitalising Trusts Programme can help your inactive or ineffective charity.

• Updated: 4 September 2025