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Gift Aid - An overview
You may also want:
Helpsheet IR65 - Giving to Charity by Individuals
If you are thinking of making a gift to charity you should consider the benefits of tax-efficient giving.
Detailed Guidance Notes - Chapter 3 Gift Aid
Detailed Guidance on all aspects of Gift Aid.
Helpsheet IR64 - Giving to Charity by Business
This Help Sheet sets out the tax reliefs available to encourage businesses to give to charity. The sheet explains the different rules that might apply depending on whether your business is a company, a sole trader or a partnership.