Administrative costs

Commentary – Tax Reporter ¶214-000 ; Tax Reporter ¶708-010

Agencies

Approval

Legislation/Regulatory – SI 1986/2211 reg. 5, 6

Contributions to agent's expenses, deductions

Legislation/Regulatory – ITTOIA2005 s. 72

Period for payment

Legislation/Regulatory – SI 1986/2211 reg. 4A

Ten per cent supplement

Legislation/Regulatory – SI 1986/2211

Withdrawal of approval

Legislation/Regulatory – SI 1986/2211 reg. 7

Appeals

Legislation/Regulatory – SI 1986/2211 reg. 8

Approval

Legislation/Regulatory – ITEPA2003 s. 715 ; SI 1986/2211 reg. 3

Charitable companies, corporation tax liability and exemption

Legislation/Regulatory – CTA2010 s. 472A ; FA2010 Sch. 8, para. 8

Charitable trusts, income tax liability and exemption

Legislation/Regulatory – FA2010 Sch. 8, para. 8 ; ITA2007 s. 521A

Deductions for employers

Commentary – Tax Reporter ¶457-720

Deductions, contributions to agents' expenses

Legislation/Regulatory – CTA2009 s. 72, 1236 ; ITTOIA2005 s. 72

Donations, meaning

Legislation/Regulatory – ITEPA2003 s. 714
HMRC Guidance – CH29950

Employee leaving employment

Legislation/Regulatory – SI 1986/2211 reg. 14

Employee's donations

Commentary – Tax Reporter ¶457-700
HMRC Guidance – NIM02175

Exemption from tax

Commentary – Tax Reporter ¶815-010 ; Tax Reporter ¶815-340

Generally

Legislation/Regulatory – ITEPA2003 s. 713
HMRC Guidance – BIM45195 ; TCM0118040

Income tax liability and exemption

Legislation/Regulatory – ITA2007 s. 521A

Information

Legislation/Regulatory – SI 1986/2211 reg. 9-12

Records

Legislation/Regulatory – SI 1986/2211 reg. 9-12

Returns

Legislation/Regulatory – SI 1986/2211 reg. 9-12

Service by post

Legislation/Regulatory – SI 1986/2211 reg. 15

Supplement payable in respect of sums withheld

Legislation/Regulatory – SI 1986/2211

Tainted donations

Commentary – Tax Reporter ¶457-700
HMRC Guidance – NIM02175

Termination of contracts

Legislation/Regulatory – SI 1986/2211 reg. 13

Treasury approval

Legislation/Regulatory – ITEPA2003 s. 715