Registered Charity Number	: 1081061
Inland Revenue Charity Reference	: XR39274

If you pay tax in the UK, then there are two ways that you can give to charity in a "tax-efficient" manner. Each is useful in a particular situation and both should be quite simple to set-up.


1. Gift Aid

This way of giving is available to tax-paying individuals or companies in the UK who wish to make a gift of any size and on any number of occasions. Givers are required to complete a suitable Gift Aid Declaration form to allow the charity to claim tax relief on their donations. Once this form has been received by the charity, then the charity may claim an additional 23% from the Inland Revenue on each donation made by that particular individual or company. Higher rate tax-payers may also claim back any additional tax paid by using self-assessment or through their tax code.

Click here to view and print a suitable Gift Aid Declaration form.


2. Payroll Giving / Give As You Earn (GAYE)

This way of giving will require an employer to have a contract with a "charity agency" to handle its administration. Employees can then opt to make donations to a specific charity and the sum is deducted from their salary before tax calculations / deductions are made. Hence the employee's gift is tax-free at source. Donations can be stopped at any time and would cease once an employee is no longer receiving a salary from that employer. There is no need for the employee or the charity to make any tax relief claims using this method.

Further details are available via the Inland Revenue Payroll Giving Help-Line on 0151 472 6034 or by writing to mark@timothybailey.com