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  • Gift Of Shares & Property

    Gift of Shares

    Individuals and companies are able to get tax relief on shares donated to charities.
    Qualifying shares and securities listed are:

    • Shares and securities listed or dealt in on the UK stock exchange, including the Alternative Investment Market (AIM).
    • Shares in an open-ended investment company.
    • Holdings in certain foreign collective investment schemes.

    The amount of relief is calculated as the market value of the shares at the date of disposal, plus the transaction costs, such as broker’s fees. The date of disposal will normally be the date the stock transfer form is signed.

    Gift of Properties to Charities

    Individuals and companies wishing to give property are able to do so under similar rules to the gift of shares.

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