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  1. Home
  2. Business and industry
HMRC internal manual

VAT Charities

From:
HM Revenue & Customs
Published
13 April 2016
Updated:
20 March 2025 - See all updates
  1. Back to contents

VCHAR3000 - Business and non-business: Charitable activities: contents

  1. VCHAR3050
    Introduction
  2. VCHAR3100
    Business and non-business activities of charities
  3. VCHAR3150
    Treatment of specific activities
  4. VCHAR3200
    Implications of being in business for a charity
  5. VCHAR3250
    Identification of supplies made rather than sources of income
  6. VCHAR3300
    Consideration or donation?
  7. VCHAR3350
    What are the advantages to a charity in treating its activities as business?
  8. VCHAR3400
    When is a donation not a donation?
  9. VCHAR3450
    What happens if a charge is made but the customer doesn’t pay it?
  10. VCHAR3500
    Treatment of welfare services supplied below cost: contents
  11. VCHAR3700
    Bequeathed property
  12. VCHAR3800
    Services contracted out by local authorities and health authorities
  13. VCHAR3900
    Share dealing by charities
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