Companies
Giving shares makes tax sense for companies. Your company can deduct the shares’ value from your profits before corporation tax is calculated. The same applies to gifts of land or property.
Small Businesses
To benefit from corporate tax-relief on your shares or property donation, partners or the self-employed should enter details of the gift on the Income Tax Self Assessment return for the tax year in which the gift was made.
Individuals
Individuals who give shares, property or gifts of land to charity are entitled to claim back full tax relief against the value of those shares (in line with current gift aid guidance).