How does charitable giving work for individuals in the UK?

Individuals in the UK can make Gift Aid donations, which allow charities to reclaim Basic Rate Tax on their contribution directly from HMRC. This means your gift is worth more to the charity at no extra cost to you. These rules also apply if you operate as a sole trader or a partnership. And if you’re a higher or additional rate taxpayer, you can claim back the difference through your Self Assessment, adding an extra charitable donation tax deduction to your return.