HMRC’s helpsheet HS342 explains “How to claim relief on a Self Assessment tax return if you donate to charity through Gift Aid, Payroll Giving or gifts of shares, securities, land or buildings”.
The guidance for 2022-23 has been added (and the version for 2018-19 removed).
Related content from Claritax Books
Income Tax is a substantial single-volume guide, now in digital format, to all the income tax issues commonly faced by most accountants and tax practitioners.
