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1. Gift Aid

通过捐赠援助计划向十大外围app捐款意味着学院可以在你的捐款之外获得额外的25%, at no extra cost to you. 较高和附加税率的纳税人也可以受益于所得税减免时,通过捐赠援助.

圣凯萨琳医院为你的礼物申请礼品援助:

  • Must pay the same amount or more in UK income/capital gains tax in the year in which you make your gift(s); and
  • 做一份捐赠援助声明,并允许学院申请

您的捐赠将有资格获得礼品援助,只要它们不超过您在该纳税年度支付的收入和/或资本利得税的四倍.

Higher or additional rate taxpayers 是否可以要求他们支付的比率与他们捐款的基本比率之间的差额, 要么通过他们的自我评估纳税申报单,要么要求英国税务和海关总署修改他们的税法. For example:

  • You donate £1,000 to St Catharine’s. The College claims Gift Aid of £250 and you, as a higher rate taxpayer, 可以收回250英镑(你的礼物总值的20%, £1,250).
       
Your Gift
With Gift Aid
Net Cost to You (40% taxpayer)
Net Cost to You (45% taxpayer)
£1,000 £1,250 £750 £687.50
£5,000 £6,250 £3,750 £3,437.50
£10,000 £12,500 £7,500 £6,875
£20,000 £25,000 £15,000 £13,750
£25,000 £31,250 £18,750 £17,187.50
£50,000 £62,500 £37,500 £34,375
£100,000 £125,000 £75,000 £68,750
£250,000 £312,000 £187,500 £171,875
£500,000 £625,000 £375,000 £343,750
£750,000 £937,500 £562,500 £515,625
£1,000,000 £1,250,000 £750,000 £687,500

For more on the Gift Aid scheme, please visit www.gov.uk/donating-to-charity/gift-aid or speak to your financial advisor.

2. A Gift of Shares

As a registered charity, 向圣凯瑟琳捐赠股票可以同时减免所得税和资本利得税. 股票发行附带的成本,如经纪人费,也可以吸引资金的减免.

Capital gains tax relief: No tax is payable on gifts of shares to St Catharine’s.

Income tax relief: 从赠与的纳税年度的应纳税所得额中扣除股份的价值(由转让之日的市场价值决定)和附带成本.

Example:

 

 

   
 
Share Value
Income Tax Relief
Cost to You
Basic rate taxpayer (20%) £10,000 £2,000 £8,000
Higher rate tax payer (40%) £10,000 £4,000 £6,000
Additional rate taxpayer (45%) £10,000 £4,500 £5,500

所有捐赠在认可的英国和海外股票交易所上市的股票和证券的英国纳税人均可获得税收减免. 它也适用于英国开放式投资公司(OEICs)的单位和一些类似的外国投资.

有关捐赠股份的税务优惠,请参阅 www.gov.uk/donating-to-charity. 如欲讨论送圣凯瑟琳的礼物,请联系 Alumni and Development Office. 在进行股票赠送之前,你应该征求专业人士的意见.

3. Legacy Gifts

学院的学术和课外生活,总是从会员和朋友的慷慨捐赠中获益良多, and this will continue to be so in years to come. As a registered charity, 在你的遗嘱中,给圣凯瑟琳医院的礼物也可以获得优惠的税收待遇.

Types of Legacy Gift

A share of your estate (a “residuary gift”): After providing for family and friends, 你可以把剩下的财产的一部分留给圣凯瑟琳医院.

A cash (“pecuniary”) gift: 你可以选择留下一笔确切数目的钱给学院.

A specific gift: 学院也可以接受特定物品的礼物,如财产和股份.

Tax Treatment of Legacy Gifts

一般来说,遗产税是对价值32.5万英镑及以上的遗产征收的,税率为40%. 在计算遗产税之前,遗产赠与从遗产的价值中扣除. 如果10%以上的遗产留给慈善机构,那么适用于遗产的遗产税税率将降至36%. 欲了解更多信息,请与您的财务顾问或访问 www.gov.uk/inheritance-tax.

一般来说,捐赠给慈善机构或遗产赠与的资产不需要缴纳资本利得税.

Suggested Wording

请注意:正规的外围app建议您在订立或修改遗嘱前先寻求专业意见.

“我向十大外围app的院长和院士们致敬, 剑桥CB2 1 rl(慈善号码1137463)残渣残留的比例房地产/£之和(数量)免费的税收的一般目的的大学,我宣布收到财务主管或其他授权人员暂时的大学应当是一个很好的执行者和充分放电.”

The Woodlark Society

The Woodlark Society recognises, in their lifetime, 为学院捐赠遗产的人. 正规的外围app认识到你的意志是一个个人问题,你可能希望你的支持是保密的. If, however, 如果你选择通知学院你的支持,正规的外围app将以本会会员的身份向你表示感谢. 会员被邀请参加学院十二月份的特别午宴, as well as to the College garden party in June.

 

“在拟定遗嘱时,我很容易就决定给卡茨留下遗产, for three reasons: to enable St Catharine’s to continue to provide the great educational and community experience that I enjoyed; to follow the example of my late father, Ansel, who also left a legacy to Catz; and because as a charity trustee I am well aware of the value of legacies as a vital source of funding.” 

Katerina Gould (1983, Law)

Contact details

Alumni & Development Office
+44 (0)1223 338337
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