HM Revenue and Customs has updated several areas of charity guidance following customer feedback.
All links are also at http://www.hmrc.gov.uk/charities/updated-charity-guidance.htm.
- Gift Aid Small Donations Helpsheet with an overview of how the Gift Aid Small Donations Scheme works, pdf 223KB http://www.hmrc.gov.uk/charities/gads-helpsheet.pdf.
- Non-charitable expenditure, Annex II to Detailed Guidance Notes http://www.hmrc.gov.uk/charities/guidance-notes/annex2/annex_ii.htm.
- Tainted Charity Donations, Annex VIII to Detailed Guidance Notes http://www.hmrc.gov.uk/charities/guidance-notes/annex8/annex_viii.htm.