Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Wed, 13 Dec 2023 23:00:10 GMT by
My husband and I would like to make a charitable gift to a well-known charity. I have some publicly listed shares that have unrealised capital gains, and we are considering gifting those. I can gift them directly but, since my husband earns much more than I do, it would make most financial sense for me to gift them to my husband and then let him make the donation and take the charitable tax relief. However I have been warned that doing so might be considered a "scheme" by HMRC and thus not qualify for tax relief at all. Is this correct?
Posted Tue, 19 Dec 2023 13:28:57 GMT by HMRC Admin 32 Response
Hi,

You do not usually need to pay tax if you give shares as a gift to your husband, wife, civil partner or a charity.

Thank you.

You must be signed in to post in this forum.