Property and Share Giving

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There are tax benefits for individuals and companies to give gifts to charity of land, buildings, certain shares, securities and other investments.

Tax relief can be claimed if they give, or sell at less than market value, any qualifying investments to a UK charity.

To promote this scheme charities can provide information to individuals and companies that they are able to receive gifts of property, shares, securities and other investments. It is vital also to point out the benefits to the donor of tax reliefs on such gifts.

Share Giving

When a donor contacts the charity, the donor needs to fill out a transfer form to take the shares out of their name and put it in the name of the charity. The donor then should claim the tax relief from HM Revenue and Customs. It would be very beneficial for someone in the charity to learn more about the share giving scheme to be able to advise potential donors at all stages.

You can get a transfer form by contacting the registrars of the company. Their details will be on your share certificate and on your dividend vouchers. The registrars will be able to answer any questions about filling in the form.

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)
  • interests in certain offshore funds - broadly, schemes established outside the UK equivalent to unit trusts and OEICs
  • the whole of a beneficial interest in a qualifying interest in land

Land or Buildings

The charity should make donors aware that they are able to receive gifts of land and/or buildings.

Gifts of this nature can be made to any UK charity. In order for the donor to claim tax relief from HM Revenue and Customs the charity must provide a certificate containing the following:

  • a description of the qualifying interest in land which is the subject of the disposal
  • the date of the disposal, and
  • a statement that the charity has acquired the qualifying interest in land

There is no prescribed certificate for this purpose and the charity can determine the form its certificate takes.

For more information on gifts of property, shares, securities and other investments to charity consult the HM Revenue and Customs.

For England, Wales and Northern Ireland


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