Shares, Securities, Land & Property
You can get income tax relief if you give, or sell at less than market value, any qualifying investments to a UK charity like Downing College. Individuals can deduct the value of the qualifying investments and any transaction costs, at the date of disposal, when calculating their total income for income tax purposes. This is in addition to Capital Gains Tax relief for gifts of assets to charity.
Companies can get Corporation Tax relief for gifts to charity for the same types of investments. This is in addition to relief from Corporation Tax on capital gains on such gifts.
The following categories of investment qualify for the relief.
- Shares and securities listed or dealt in on the UK Stock Exchange, including the Alternative Investment Market.
- Shares and securities listed or dealt in on recognised foreign stock exchanges.
- Units in an authorised unit trust (AUT).
- Shares in a UK open-ended investment company (OEIC).
- Holdings in certain foreign collective investment schemes - broadly, schemes established outside the UK equivalent to unit trusts and OEICs.
- The whole of a beneficial interest in a qualifying interest in land and buildings.
To see examples of various share gifts please click on Examples. Further information can also be found at the Her Majesty's Revenue and Customs website.
Please complete the shares and property form if you would more information about giving shares.
