BIM45150 - Specific deductions: gifts in kind and payroll giving: contents

This chapter covers various specific types of charitable gifts and donations including those to educational establishments and gifts of medical supplies. Any doubt or difficulty in the application of this guidance and, in particular, if there is evidence that the donor, or anyone connected with the donor, received a benefit as a result of the gift, should be referred to Business Profits.

Associated guidance can be found as follows:

  • voluntary organisations & charities (see BIM24792 onwards)
  • benevolent gifts by traders to charities (see BIM45072)
  • subscriptions (see BIM47400 onwards)
  • charity special appeals (see BIM47410)
  • Gift Aid, which can be claimed both by sole traders and partnerships (see the HMRC Charities Internet site at )
  • Qualifying Donations Relief (which can be claimed by companies, see HMRC Charities Internet site at )
  1. BIM45155
    Relief for gifts of trading stock to charities and other bodies
  2. BIM45160
    Relief for gifts of trading stock to charities and other bodies: tainted charity donations
  3. BIM45165
    Relief for gifts of plant and machinery to charities and other bodies
  4. BIM45170
    Designated educational establishments
  5. BIM45175
    Relief for gifts of medical supplies and equipment by companies: introduction
  6. BIM45180
    Relief for gifts of medical supplies and equipment by companies: details of the relief
  7. BIM45185
    Relief for gifts of medical supplies and equipment by companies: definitions
  8. BIM45190
    Relief for gifts of medical supplies and equipment by companies: World Health Organisation guidelines
  9. BIM45195
    Payroll giving