If you donate goods manufactured or sold in the course of your trade, then nothing is included as a trading receipt when you calculate the profits of the trade for tax purposes, so you receive relief for the cost of them against your taxable profits.

When you donate machinery or plant used in the course of your trade, you can treat it as having been disposed of at nil value when you calculate your capital allowances.  Total capital allowances will be equal to the cost of the item.

If you think that your business might be able to help us in this way, just contact us (fundraising email address) and we will help you through the process.  We arrange lots of events throughout the year, so even something that might seem unwanted to you could make a real difference to our cause.

For more information, please visit www.hmrc.gov.uk/charities/index.htm.