Reliefs

Enter on this page details of:

Pension Contributions with Tax Relief at Source Learn more about Pension Create Pension Contributions with Tax Relief at Source
Retirement Annuity Contracts Learn more about Retirement Annuity Contracts
Pension Contributions without Tax Relief at Source Learn more about Pension Contributions without Tax Relief at Source
Overseas Pension Schemes Enter the amount of payments to overseas pension schemes that qualifies for tax relief. This may include migrant member relief, transitional corresponding relief or relief under a double taxation agreement.
Other Gifts to Charity

Other Gifts to Charity Gift of qualifying shares or securities – enter the amount of any qualifying shares and securities gifted, or sold at less than their market value, to charity. This should be the net benefit of the shares or securities, minus any amounts or benefits received from the charity. Add any incidental costs for the transfer, such as brokers’ fees or legal fees.

Gift of qualifying land and buildings – enter the amount of any gifts, or sales at less than market value, of qualifying interests in land to charity. This should be the net benefit of the land, minus any amounts or benefits received from the charity. Add any costs of the gift or sale, such as legal or valuer’s fees.

Amount included above gifted to non-UK charities – enter the amount included in Gift of qualifying shares or securities and in Gift of qualifying land and buildings that was gifted to non-UK charities. Relief can be claimed for gifts to certain non-UK charities. Details of these gifts should be entered in Additional Information.

Gift Aid Payments Non-UK charity

Non-UK charity – Tick this box to indicate that the gift aid payment was to a non-UK charity. Relief can be claimed for Gift Aid donations to certain non-UK charities. Details of these gifts should be entered in Additional Information.

Learn more about Gift Aid Payments