14th May 2018

Company donations for non-UK charities

Are these allowable for Corporation tax?

Company has made donations to US & Norwegian charities. Are these allowable for UK Corporation tax?

By Accountant A

14th May 2018 14:47

No.

The question was asked recently and someone posted the relevant statutory provision.

EDIT: Actually, not sure about Norway as that's an EU country.

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Replying to Accountant A:

By Krusty

14th May 2018 14:51

Norway isn't in the EU, it is in the EEA

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Replying to Krusty:

By Accountant A

14th May 2018 17:51

Krusty wrote:

Norway isn't in the EU, it is in the EEA

I was close.

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Replying to Accountant A:

By RG

14th May 2018 15:33

thanks, I've found it now.
And the legislation says "Relevant territories are those in EU Member States, Iceland and Norway"

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