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HM Treasury

Spending Review

31 January 2005

A Guide to tax incentives for corporate giving

Businesses play an important part in the society in which they operate. The Government believes companies can be part of the solution to the challenges our society faces today – helping to build a fairer society with stronger communities, and a more productive economy with opportunity for all. Tax incentives can play a role in supporting businesses and their employees to become more involved in their local communities. But evidence suggests that many of the tax incentives are underused and poorly understood.

This Guide, published jointly by the Treasury and the Office of the Third Sector, provides businesses with an overview of the range of tax incentives available for corporate community involvement. It combines explanation, best practice examples and pointers to further information on the tax incentives available for businesses who want to:

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