Making charitable donations under the Gift Aid regime is often overlooked as a way to reduce UK tax liabilities without taking complex advice. Here, we explore the tax benefits of charitable giving for higher or additional rate taxpayers, and the potential pitfalls in incorrect reporting.

The charity Commission published on 24th February, its guidance on the questions in the 2023 annual return, as well as updating the general annual return guidance

The Employment Allowance has risen from £4,000 to £5,000. This means that businesses and charities whose NIC liabilities were under £100,000 will be able to claim up to £5,000 off their employer National Insurance Contributions (NICs) bill.

Gift Aid is a government scheme available to charities and community amateur sports clubs that allows them to claim extra money from HMRC off the back of a donation by a UK taxpayer. The claimant will be able to get an extra 25p from each £1 donated as long as the donor has paid the basic rate of tax and the donation is made from their own funds. For those that pay above the basic tax rate, an individual can claim the difference between the rate you pay and the basic rate on your donations.

Gift Aid is a government scheme available to charities and community amateur sports clubs that allows them to claim extra money from HMRC off the back of a donation by a UK taxpayer.

On Sunday 10 April 2022 Moore (South) team members Matthew Bather, Andy Tanner and Gemma Warr took part and successfully completed the Brighton marathon.

The tax that is claimed back by the charity is funded by the tax paid by the donor. This is only applicable where the donor has paid more tax in the year than is claimed back by charities and community amateur sports clubs on donations. Problems can arise if the donor’s income falls, such that they are not classed as a taxpayer or pay less tax than is claimed back on the donation.

The CO-OP have launched their own COVID-19 funding programme to support voluntary and community groups that run programmes relating to providing emergency food and programmes that can address food insecurity and its impacts. 

The Isle Of Wight team managed to raise a fantastic £500 during their Macmillan Virtual Coffee Morning Fundraiser. 

HM Revenue and Customs (HMRC) has just confirmed that they are allowing an extension to the deadline for implementing full digital links for Making Tax Digital (MTD) for VAT, therefore extending the soft landing period.

Understandably, charities are concerned about the current coronavirus crisis, which will impact on both the work they are able to undertake, and income to generate. Many do not have sufficient cash reserves. With the NCVO announcing that the charity sector could lose at least £4bn over the next 12 weeks, we want to ensure our charity clients are aware of the measures and support available to you during this time. We will keep this page updated and urge you to get in contact if you have further questions on the below.

HMRC is writing to charities to inform them of the latest changes to VAT relief on social media advertising. 

Moore NHC Limited based in Enfield has been named as one of the top fundraisers in the UK after taking part in a charity will-writing campaign.
 

Moore (South) LLP were delighted to attend Dame Ellen MacArthur’s Annual Gala Charity Dinner at the BT Tower last Thursday 28th March. 

In attendance from Moore (South) LLP were Sue Lucas, Andrew Coldwell, Ann Mathias, Esme Shakeshaft, Kevin Cooper and Vicky Drayton. 

They were accompanied by their special guests for the evening, Richard and Lucy Moore of Moore Global and Nicholas and Joanna Hilton of Moore UK.

Moore (South) LLP were delighted to attend Dame Ellen MacArthur’s Annual Gala Charity Dinner at the BT Tower last Thursday 28th March. 

In attendance from Moore (South) LLP were Sue Lucas, Andrew Coldwell, Ann Mathias, Esme Shakeshaft, Kevin Cooper and Vicky Drayton. 

They were accompanied by their special guests for the evening, Richard and Lucy Moore of Moore Global and Nicholas and Joanna Hilton of Moore UK.

The Small Charities Challenge Fund (SCCF) is the first fund from the Department for International Development (DFID) tailored to the needs of small, grassroots British charities doing outstanding humanitarian and development work.

The Small Charities Challenge Fund (SCCF) is the first fund from the Department for International Development (DFID) tailored to the needs of small, grassroots British charities doing outstanding humanitarian and development work.

In 2018, the Charity Commission published a report on their study into how insider fraud is affecting charities and non-profit organisations.

In 2018, the Charity Commission published a report on their study into how insider fraud is affecting charities and non-profit organisations.

The Charity Commission has published a report on their study into how insider fraud is affecting charities and non-profit organisations.
 

The Small Charities Challenge Fund (SCCF) is the first fund from the Department for International Development (DFID) tailored to the needs of small, grassroots British charities doing outstanding humanitarian and development work.
 

HM Revenue & Customs has published updated guidance on the VAT treatment of grants and contracts to clarify which grants are outside the scope of VAT and which are subject to VAT.
 

HM Revenue & Customs has published updated guidance on the VAT treatment of grants and contracts to clarify which grants are outside the scope of VAT and which are subject to VAT.
 

Southampton based chartered accountants Moore organised a charity quiz night at The New Forest Hotel, Ashurst and raised over £4,000 for the local Honeypot Children’s Charity.
 

Southampton based chartered accountants Moore organised a charity quiz night at The New Forest Hotel, Ashurst and raised over £4,000 for the local Honeypot Children’s Charity.
 

When it comes to the financial management of recipients, grant-giving foundations and charitable trusts face contradictory pressures. On the one hand, foundations do not want to be overly burdensome on their partners. Many foundations take pride in distinguishing themselves from publicly-funded bilateral and multilateral donors. They see themselves as being more nimble, less bureaucratic and less demanding on the recipients of their funds; more interested in results rather than adherence to myriad procedural conditions. They are also more willing and able to fund riskier projects and partners.

When it comes to the financial management of recipients, grant-giving foundations and charitable trusts face contradictory pressures. On the one hand, foundations do not want to be overly burdensome on their partners. Many foundations take pride in distinguishing themselves from publicly-funded bilateral and multilateral donors. They see themselves as being more nimble, less bureaucratic and less demanding on the recipients of their funds; more interested in results rather than adherence to myriad procedural conditions. They are also more willing and able to fund riskier projects and partners.

Northamptonshire-based accountants Moore raised £1,700 for their 2016/17 Charity of the Year, the Northamptonshire Air Ambulance, hitting the target they set themselves back at the start of the year to raise enough money to pay for one lifesaving mission.
 

Moore Corby have so far raised more than £700 for this year's Charity of the Year, the Northamptonshire Air Ambulance. 

Partner Dickon Sandbach explains some of the pitfalls charities and other not-for-profit organisations need to look out for in relation to the way they collect gift aid.