HMRC are updating their self-assessment helpsheet HS342 (Charitable giving tax relief).
The guidance “has been updated to explain that charities based in the EU, Iceland, Liechtenstein or Norway can no longer apply to get tax relief”. Nevertheless, the guidance goes on to say that “If you got tax relief on or before 14 March 2023, you will continue to get it until April 2024”.
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Income Tax is a substantial single-volume guide to all the income tax issues commonly faced by most accountants and tax practitioners.
