Policy paper: Changes to charity compliance measures

This measure is about changes to the charity tax rules for tainted donations, approved charitable investments and attributable income for charities and community amateur sports clubs (CASCs).

Documents

Changes to the charity compliance measures

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Draft legislation

PDF, 213 KB, 5 pages

Draft legislation (accessible version)

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Explanatory note

ODT, 14 KB

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Details

This measure makes changes to the charity tax rules for charities and community amateur sports clubs (CASCs) across the UK. The changes affect:

• tainted donations — changing the rules on what is regarded as a tainted donation
• approved charitable investments — requiring all investments to be for the benefit of the charity and not for the avoidance of tax
• attributable income — bringing legacies into the attributable income definition

Updates to this page