Corporate investment
Explains the taxation of a company investing in a bond.
Charity investment
Learn how charity investments are taxed in the UK, including HMRC rules on investment bonds, chargeable gains, and non-charitable expenditure for advisers.
Learn how charity investments are taxed in the UK
Investments can play a key role in how charities fund their activities, but the tax treatment depends on whether an investment is regarded as charitable or non charitable expenditure, so understanding charity investment tax is crucial.
This briefing note outlines how investment bonds* are categorised for tax purposes, the implications for both corporate charities and charitable trusts, and the circumstances in which valuable tax exemptions may be lost. It is intended to help trustees and advisers assess when and how investment bonds can fit appropriately within a charity’s wider investment strategy.
Read more about how charity investments are taxed.
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Taking money from a bond
Learn how to take money from an investment bond. Discover the differences between partial and full surrender, and how they affect tax and allowances.
Order of Taxation
Learn how different types of income are taxed and how they fit into a client’s income tax calculation.
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*Whole of Life Assurance Policy or Capital Redemption Bond