Donate shares — the double tax-saving way to give
Share gifts to recognised UK charities are tax-efficient: Income Tax relief on their full value and no Capital Gains Tax. These reliefs do not apply to gifts to World Aid Network while its CIO registration application is pending; talk to us about a larger gift instead.
In the UK, donating shares to charity is one of the most tax-efficient ways to give. When you gift qualifying shares, you can claim Income Tax relief on their full value and pay no Capital Gains Tax on any gain — a double tax saving that cash donations do not offer. These reliefs do not apply to gifts to World Aid Network yet.
When you sell shares that have grown in value, you may owe Capital Gains Tax on the profit. But if you give those shares directly to charity instead, you pay no Capital Gains Tax at all — and you can also deduct their full market value from your taxable income, giving Income Tax relief at your marginal rate.
This double saving makes share giving especially powerful for donors holding investments that have appreciated. Qualifying investments include shares listed on a recognised stock exchange, authorised unit trusts and OEICs.
World Aid Network is a UK charitable organisation applying for CIO registration, so share-gift tax reliefs do not apply to a gift to us now. If you would like to talk about a gift of shares or another larger gift, contact us. Tax treatment depends on your circumstances — for larger gifts, take professional advice.
The double tax saving on share gifts
Income Tax relief plus no Capital Gains Tax
Income Tax
Relief on the full value of qualifying shares given to a recognised charity
0% CGT
No Capital Gains Tax on share gifts to recognised charities
Qualifying
Listed shares, unit trusts and OEICs typically qualify for relief
Direct
Transfer shares to the charity rather than selling them first
Frequently asked questions
Is donating shares to charity tax-efficient?
Yes — in the UK, giving shares to charity is one of the most tax-efficient ways to give. When you donate qualifying shares, you can claim Income Tax relief on their full value, and you also pay no Capital Gains Tax on any gain — a double tax saving that giving cash does not offer.
Which shares qualify for tax relief?
Income Tax relief on share gifts applies to 'qualifying investments', which include shares listed on a recognised stock exchange (in the UK or overseas), units in authorised unit trusts, open-ended investment company (OEIC) shares, and some other investments. Your accountant or the charity can confirm whether a particular holding qualifies.
How much tax could I save by donating shares?
You can deduct the full market value of the shares (on the day of the gift) from your taxable income, giving Income Tax relief at your marginal rate, and you avoid any Capital Gains Tax that would have been due if you had sold them. For larger or highly-appreciated holdings, this can make share giving substantially more efficient than donating cash.
How do I donate shares to charity?
You transfer the shares directly to the charity (rather than selling them first), and the charity provides documentation confirming the gift, which you use to claim Income Tax relief through your Self Assessment tax return. It is sensible to speak to the charity and, for larger gifts, your accountant before transferring.
Can I donate shares to World Aid Network?
World Aid Network is a UK charitable organisation applying for CIO registration. The tax reliefs on share gifts apply only to recognised charities, so they do not apply to a gift to us now. If you are thinking about a gift of shares or another larger gift, contact us through our contact form and we will talk it through. Card donations are open today.
Thinking about a gift of shares or a larger gift?
Talk to us first. Share-gift tax reliefs do not apply to World Aid Network while our CIO registration application is pending, so we will explain what is possible now. You can also give by card today.
Tax treatment depends on individual circumstances; for larger gifts, speak to your accountant.
Make an informed donation
Check what the organisation offers, understand the conditions and choose a way to give that suits you.
- Compare ways to donate
Card giving, monthly gifts and other routes, with current availability.
- Gift Aid eligibility explained
Understand donor conditions and the current status at WAN.
- Where your money goes
Read how funds are allocated and how estimates differ from results.
- Check our registration status
Distinguish the application reference from a registered charity number.
- Practical donor resources
Find answers, useful tools and giving options.