To acknowledge your generosity in making a bequest in your Will to a charity, the government offers tax-efficient savings relating to Inheritance Tax.
At the time of writing, an estate worth more than £325,000 per person pays an inheritance tax of 40% on the amount above this threshold. The latest information on tax-efficient giving is available from the HMRC: https://www.gov.uk/inheritance-tax
If you made a bequest in your Will to a registered charity such as the Children’s Cancer Research Fund, this would be exempt from inheritance tax. Any bequest would be deducted from your overall estate, thereby reducing the amount of Inheritance Tax your estate incurs.
For example, if your estate is worth £500,000, £175,000 would be subject to a tax rate of 40%, but if you donated, again for example, £100,000 to charity, the amount to be taxed would reduce to £75,000.
In addition, if you leave 10% or more of your estate to charity, your inheritance tax rate is reduced from 40% to 36%.
Gift Aid is a HMRC scheme which could increase your donation to Children’s Cancer Research Fund by 25% – by just completing a short form.
Claiming Gift Aid is simple. As soon as you complete this form, we can claim the tax back on your donation. That means that a donation of £100 will be worth £125.
Who is eligible to claim Gift Aid?
You are eligible for Gift Aid if you are a UK tax payer and the Income Tax and/or Capital Gains Tax you pay in that year is at least equal to the amount of Gift Aid claimed on all of your donations in that tax year.
If you pay less tax than the amount of Gift Aid claimed on all your donations in that tax year it is your responsibility to pay any difference.
Even if you are not employed, you are still eligible if you are paying tax on any of the following:
Gift Aid applies to higher-value donations, too. For example, a £10,000 donation with 25% claimed from HMRC would make the value of that donation £12,500.
For higher rate taxpayers, paying tax at a rate of 40% or above, you can claim the difference between the higher and basic rate on your donation to Children’s Cancer Research Fund.
Higher-rate (40%) and additional-rate (45%) taxpayers can claim back the difference between their tax rate and the basic 20% rate on Gift Aid donations. Below is an example of how this would work, and the benefits to you and Children’s Cancer Research Fund:
You donate: £800
Gift Aid added (Basic rate tax reclaimed by Children’s Cancer Research Fund): £200
Total value to charity: £1,000
Personal tax relief claimed back by donor (20% of £1,000): £200
Final out-of-pocket cost to you as the donor: £600
In order to claim Gift Aid in this way, you will need to:
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Lorna is Senior Research Fellow & Patient Engagement Lead at the CCLG TYA Research Centre. She is also a Director at the University College London Hospitals NHS Foundation Trust.
Lorna is an internationally recognised leader in teenage and young adult oncology, with 20 years’ research experience across academic, industry, clinical and healthcare settings. She has led a diverse research and development portfolio. Her expertise includes early diagnosis and detection, research and innovation, inequalities in access to care and research, and patient engagement. A member of the Department of Health and Social Care Children’s and Young Persons Advisory Task Force, Lorna chairs national multi-stakeholder and patient initiatives and is an invited keynote speaker, media contributor and parliamentary presenter.
Nancy, 11, was diagnosed with rhabdomyosarcoma when she was just 2 years old. She was treated with Proton Beam Therapy (PBT) in Germany but unfortunately relapsed less than a year later. The family were then sent to Germany for a second round of PBT. Although treatment helped to cure Nancy’s cancer, she has been left with lots of lasting effects which will require ongoing treatment throughout her life. Here Nancy and her mum, Antonia, share their story in the hope it will help others, raise awareness, and raise more money for children’s cancer research.
Why I am a Trustee of CCRF
I have spent my professional career representing individuals and families affected by the devastating asbestos-related cancer, mesothelioma, which has no cure and for which there are only a limited number of palliative treatments available on the NHS.
I joined CCRF because I wanted to bring my understanding of the need to raise awareness of less well known cancers and passion for the need to secure improved funding for research to children facing a cancer diagnosis.
My role on the Board
I am responsible for oversight of our collaboration agreements with other charities to co-fund research into cures and treatments for childhood cancers. I also manage our challenge events and help with community fundraising.
My Background
I am a Senior Associate at Irwin Mitchell LLP and specialise in Asbestos Disease Litigation, acting on behalf of victims of asbestos related diseases and their families. Over the years, I have undertaken a number of fundraising challenges to raise money for cancer research, including a 1000 mile cycle ride from Glasgow to Southampton.
