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Tax Efficient Giving

Trinity Hall is a charity, registered charity number 1137458.  Gifts to the College can therefore be made tax efficiently from the UK (through Gift Aid) and from some countries overseas including:

Gift Aid in the UK:

The Gift Aid scheme commenced on 6th April 2000.  It enables Trinity Hall to claim an extra 25% on the value of your gift at no further cost to yourself.  

In order for us to be able to claim Gift Aid, you must pay at least as much Income and/or Capital Gains Tax in the tax year (6 April to 5 April) that is at least equal to the amount of tax that all the charities you have donated to will reclaim on your gifts for the tax year.  Other taxes, such as Council tax and VAT, do not qualify.  Trinity Hall will reclaim 28p of tax on every £1 that is donated up to 5 April 2008 and will reclaim 25p of tax on every £1 that is given after 6 April 2008.

If you pay higher rate tax, you can claim the difference between the higher rate of tax (40 and/or 50 %) and the basic rate of tax (20%) on the total 'gross' value of your donation to Trinity Hall.

For example, if you donate £100, the total value of your donation to the charity is £125 - so you can claim back:

  • £25 - if you pay tax at 40% (£125 × 20%)
  • £37.50 - if you pay tax at 50% (£125 × 20%) plus (£125 × 10%)

You can make this claim on your Self Assessment tax return.  For more information see the HMRC website  

You can cancel a Gift Aid declaration at any time by contacting the Development Office.  Please let us know if you change your contact details.

 Download a Gift Aid declaration form

Gifts of Shares from the UK:

Gifts of Shares provide additional benefits to both basic and higher rate taxpayers and have become one of the most tax-efficient ways of giving.  The number and value of shares that can be donated is not limited or restricted. Gifts of shares are free from liability to Capital Gains Tax.  Donors can claim the tax relief on their Self-Assessment Tax Returns or by contacting their local Tax Office.

Gifts of Shares allow the donor to deduct from that year’s taxable income:

  • the market value of the investments at the date of the gift to the charity, plus
  • any incidental costs incurred in transferring the investments, such as broker’s fees, less
  • any proceeds or benefits the donor receives in consequence of the gift

 For example:

  • Dr Jones owns shares on start-up of a business (i.e. nil value at outset) which are now worth £1million. 
  • He gives shares worth £100,000 – thereby saving  £40,000 of Capital Gains Tax
  • Also, Dr Jones' income that year was £250,000.
  • After subtracting £100,000 for the gift, he is now only taxed on £150,000
  • Having £100,000 less income, taxed at 40%, saves Dr Jones £40,000 of Income Tax
  • The net cost of this £100,000 gift is just £20,000.

For official information on donating shares to charity please read the information from HM Revenue & Customs website.

Further information on donating shares

Legacies:

In the UK, inheritance tax is levied at 40% on the portion of your estate over the value of £325,000 (figure correct to 2012-13) . Legacies to the College are exempt from inheritance tax and can therefore reduce the tax liability of your estate.  From April 2011 if you leave 10% of your net estate to a charity, your Inheritance Tax is reduced from 40% to 36%. For further details see the HMRC website

 

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