Substantial donors to charity

Organisation

HMRC

Summary

The purpose of this consultation will be to ensure that the substantial donor regime deters avoidance by those who seek to exploit generous tax reliefs available to charities whilst minimising the administration burden for charities themselves. An Impact Assessment has been published alongside this document.

How to Respond

Please send your comments to Kate Hand by email (kate.hand@cfdg.org.uk). You may also wish to send a copy of your comments direct to HMRC too, either by snailmail to:

Substantial Donor Consultation
HMRC Charities
Mail Station A
100 Parliament Street
London
SW1A 2BQ

Or by email: substantialdonors.consultation@hmrc.gsi.gov.uk

Please note the consultation runs until the 7th October 2008.

More Information

Consultation documents and an impact assessment are available on the HMRC website:
 http://www.customs.hmrc.gov.uk

Members may also wish to consult papers on substantial donors in CFDG's document library:
- Substantial Donor Representations to HMRC, Stewardship
- Substantial Donors Position paper, Charity Tax Group