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HMRC Notices – Sponsorship and Donations
23 May 2019 Amanda Darley, Head of Operations and Engagement
As reported in the last TaxHE newsletter, Notice 701/1 How VAT affects charities has been updated, including a useful new section 5.9.6 regarding mixed sponsorship and donation payments. This is also reflected in an updated version of Notice 701/41 Sponsorship in section 2.3. These updates provide clarity on the fact that, provided a donation is not conditional on the sponsorship benefits being provided, it can be treated as a separate donation amount which is outside the scope of VAT, and only the sponsorship element is subject to VAT.
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23 May 2019 
Amanda Darley, Head of Operations and Engagement
