Giving shares
Gifts of quoted shares and assets
As a result of changes in UK tax laws, tax relief is especially
generous for gifts of shares to charities.
Donations from the proceeds of the sale of shares to Arthritis
Research UK are exempt from capital gains tax. In addition, a donor
is able to reduce their taxable income by the market value of the
shares at the time of the gift. For donors who pay tax at the
higher rate, this may be a particularly appealing way to give.
Gifts eligible for this preferred tax treatment include any of
the following:
- Shares and securities listed on a recognised stock exchange in
the UK or elsewhere
- Units or authorised unit trusts (AUTs)
- Shares in an open-ended investment company (OEIC)
- Certain foreign collective investment scheme holdings (foreign
equivalents of AUTs or OEICs).
Please also note that you are not liable to capital gains tax
when you make a gift of assets such as land to Arthritis Research
UK, even if the asset is worth more than when you acquired it.
How do I make a gift of shares to Arthritis Research UK?
You can donate shares to Arthritis Research UK by opting to sell
the shares on the charity’s behalf and giving us the proceeds. In
order to do this you will need a written instruction from Arthritis
Research UK to sell shares on our behalf, so that you retain the
tax advantages. Alternatively, you may donate shares directly to
Arthritis Research UK.
You must keep the exchange of letters together with the sale
note as evidence that you made the gift of the investment to
Arthritis Research UK and that we then asked you to dispose of the
investments on our behalf.
For further information please refer to the HM Revenue and
Customs website http://www.hmrc.gov.uk/individuals/giving/assets.htm
Please do contact us first before making a
gift of shares or other assets to the charity.