Charities may qualify for a range of tax reliefs and exemptions, but they do have to pay tax on some income.

See the HMRC website for guidance on:

• getting recognised as a charity for tax purposes
• exemptions, reliefs and what you need to pay
• charities and VAT
• claiming back tax on Gift Aid donations
• tax relief on land, buildings and shares
• accepting donations from the Payroll Giving scheme
• tax on money your charity spends
• dealing with profits

Tax exemptions and reliefs for charities – apply for charitable status, reclaim tax on Gift Aid, tax-efficient giving, profits and expenditure