Sell your shares to us
This example is set out for additional rate tax payers. If
you pay a lower rate of tax, your tax savings will reduce
You can sell your shares to us for less than their value and
then the gain generated will be placed into your CAF Charity Account or
This means that you can reduce your taxable income by the
donation amount (i.e. the market value of the shares, plus any
costs of the transfer, less the sale price paid by the charity),
reducing your overall income tax liability.
We will put the proceeds in your CAF Charitable Trust or CAF
Charity Account to donate when you choose.
The tax benefits
||Market value of shares sold to us*
||The price we will pay you for your
shares, which we will agree with you**
||The remaining proceeds that we will
place into your CAF Charitable Trust
||Total tax savings:
45% Income Tax relief on total gift – for additional rate tax
payers from 6th April 2016
||Net cost to you for your £10,000
* In this example the original base cost is £15,000.
** The amount paid is at your suggestion. In this example it is
equivalent to the donor’s original cost. The donor may request an
amount higher than their original cost if they are looking to
offset any personal capital losses. Please note that HMRC does not permit any capital loss created by a share gift to be offset against other personal capital gains.
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