As a UK taxpayer, there are a number of tax incentives and schemes to help you  donate to charity and make the most of your money.

Please note: 
  • These tax incentives are only available for UK taxpayers donating to UK charities. 
  • Depending on the type of donation you make, you may have to make a claim to receive the tax relief (either on your Self Assessment return or by writing to or phoning your own tax office). 


We can also claim extra income on your donation from the Government, and benefit from tax exemptions or relief.

Top tax-effective ways to give include:

Land, buildings or shares

If you give land, property or qualifying shares to us, or sell them to us at less than their market value, you can claim Income Tax relief and lower your tax bill, as well as getting Capital Gains Tax relief.

Income Tax relief

You can claim Income Tax relief on gifts (or sales below market value) to charity of:

  • shares and securities listed or dealt in on the UK stock exchange, including the Alternative Investment Market
  • shares and securities listed or dealt in on recognised foreign stock exchanges
  • units in an Authorised Unit Trust (AUT)
  • shares in a UK Open-Ended Investment Company (OEIC)
  • securities on the Plus-Listed market operated by PLUS Markets plc (but not the Plus Traded or the Plus Quoted markets)
  • holdings in certain foreign collective investment schemes - generally schemes set up outside the UK that are similar to AUTs and OEICs
  • land and property in the UK.

Capital Gains relief

You can get Capital Gains Tax relief when you:

  • give any asset to a charity
  • sell any asset to a charity for less than its market value.


If you give an asset away to us, or sell it to us for less than it cost you, you're treated as making ‘no gain or loss’ for Capital Gains Tax purposes, so you won’t have to pay any Capital Gains Tax.

How do I do it?

If you would like to donate us a gift of shares, you can find out more here or email john.schless@nas.org.uk

If you want to get Income Tax relief for giving land or property to us, you must get a certificate directly from us. This must contain the following:

  • a description of the qualifying interest in land or property that has been given or sold to the charity
  • the date of the disposal
  • a statement confirming that the charity has acquired the qualifying interest in the land or property. A 'qualifying interest' means a freehold interest in land or a leasehold interest in land.


For more information about Income Tax relief and Capital Gains relief, visit www.hmrc.gov.uk

The HMRC Charities Helpline

For more information about tax-effective charitable giving, call the HM Revenue & Customs' Charities Helpline on 0845 302 0203 (8am-5pm, Monday to Friday) or visit www.hmrc.gov.uk