HM Revenue & Customs

Charitable giving 08 - Value of qualifying investments gifted to non-UK charities

You can claim relief for gifts of qualifying shares, securities, land or buildings to bodies in certain non-UK countries that meet the definition of charity for tax purposes.

Enter any amounts included in 'Value of qualifying shares or securities gifted to charity' or 'Value of qualifying land and buildings gifted to charity' where the charity to which the investments have been given is outside the UK.

If you've entered any figures in this field please provide a breakdown of those figures in the 'Any other information' field at the end of the 'Fill in your return' section. This breakdown should list the names of the non-UK charities, the countries in which they are each based and the amount donated to each charity.