How to register a charity for tax, charities' tax obligations, and the reliefs and exemptions available.
This guidance is about the direct tax obligations of charities and the reliefs available to them. Where appropriate there’s also information about indirect tax (VAT) obligations and reliefs for charities.
The information gives charities access to the most up to date information available about their tax obligations and any reliefs available to them.
Chapter 1 and Annex v have been withdrawn.