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Share Giving |
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Since April 2000, gifts of shares have been eligible for both full personal income tax relief and exempt from capital gains tax.
Donating shares as an individual
If you are a UK Taxpayer, you may be able to claim personal tax relief on the value of your gift of shares to WCRF UK
Income tax relief is available on the value of the shares on the day you make the donation to us. You can also claim any fees incurred in making your donation, e.g. brokers’ fees. If you are a higher rate taxpayer, and you donate shares to the value of £1,000 to WCRF UK, you could reduce your income tax bill by £400 or £220, at the basic rate of tax.
We would be delighted to receive smaller holdings of shares, however, this may not be cost effective for us to administer ourselves. In these cases we will put you in touch with ShareGift, an independent registered charity (1052686), which specialises in handling small numbers or low value shares for charitable benefit.
In addition, there is no gain or loss for capital gains tax purposes on your donation of shares to WCRF UK. Full details can be obtained from HM Revenue and Customs.
Donating shares as a company
If your company would like to support the work of WCRF UK, it may benefit from generous tax relief through corporation tax. Businesses can get tax relief for gifts to charity of any qualifying investments. These include certain shares, securities, land and buildings. This is in addition to the relief you can claim for them when calculating capital gains.
If you would like to speak to us about donating your shares, please call our Supporter Services department on 020 7343 4205.
Find out more about other ways of tax efficient giving
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Copyright
WCRF UK, 19 Harley Street, London W1G 9QJ - Tel: 020 7343 4200 - Fax: 020 7343 4201 - wcrf@wcrf.org
Registered Charity No. 1000739
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