Sell the shares and donate the proceeds under Gift Aid
This example is set out for additional rate tax
payers. If you pay a lower rate of tax, your tax savings will
Depending on your personal tax situation, selling shares
yourself and donating the proceeds to your CAF Charitable Trust
or CAF Charity
Account could be more tax effective for you.
By donating the proceeds as cash the gifts will get a Gift Aid uplift of 25%, and you
can also claim higher rate or additional rate tax relief on the
gross value of the cash donation, after taking into account the
Gift Aid tax claimed by the charity.
The tax benefits
||Value of shares sold and proceeds
donated to us to manage
||Additional amount that the CAF
Charitable Trust or CAF Charity Account receives in Gift Aid
||Income tax relief for a 45% tax
||Net cost for your £10,000 gift
Find out more
For CAF Charitable Trust clients
Please contact your dedicated Private Client Manager direct.
Alternatively, our Private Client Managers are happy to
advise about any aspect of giving, so please call 03000 123
028 (9am-5pm Monday to Friday) or complete our online
form and we’ll get back to you within one
For CAF Charity Account customers:
To find out more and contact our team about share giving, please
our online form
HMRC Qualifying Shares
A wide range of shares and securities can be gifted in this way.
These include those listed or dealt on a recognised stock exchange
in the UK and many international exchanges: the USA, Canada,
Australia, Hong Kong, New Zealand, Japan, Colombo, Singapore,
Johannesburg, Switzerland and the EU countries. We will be happy to advise you before you make your gift whether or not the shares are listed on a recognised stock exchange.
There are other investments that also qualify,
including authorised unit trusts, UK open-ended investment company
shares and certain foreign collective investment scheme
holdings.We recommend that you seek confirmation from HMRC that your investment qualifies for Income Tax relief.
We are unable to offer advice on personal tax
issues. So if you are unsure of your tax situation, we recommend
that you speak to a professional advisor or visit the HMRC website