法律翻译｜英国慈善机构慈善税收减免的限制

译者｜吴紫玉 杜伦大学LL.B.

一审｜汪晨涵 复旦大学法律硕士

二审｜邓雅元 复旦大学法学学士

编辑｜陈婉菁 中国政法大学硕士

         邵娅绮 浙江工商大学本科

责编｜王有蓉 中国政法大学硕士

A small number of non-UK Charities and Community Amateur Sports Clubs (CASC) based in the European Union (EU) or European Economic Area (EEA), and their UK donors, may be affected by this change. 

这一变更可能对一小部分位于欧盟（EU）或欧洲经济区（EEA）的非英国慈善机构和社区业余体育俱乐部（CASC）以及它们的英国捐赠者造成影响。

This measure will change the tax definition of a charity or CASC. Currently charities or CASCs located in the UK, EU or the EEA could qualify for charitable tax reliefs in the UK. 

在这项措施出台前，位于英国、EU或EEA的慈善机构或CASC都有权在英国享有慈善税收减免资格。而此措施将改变慈善机构或CASC在税收上的定义。

The measure will change this for charities so that only those that come within the jurisdiction of the High Court in England, Wales or Northern Ireland, or the Court of Session in Scotland will qualify for UK charitable tax reliefs.

该项措施出台后，只有受英格兰、威尔士或北爱尔兰高等法院管辖，或受苏格兰最高民事法院管辖的慈善机构才有资格获得英国慈善税收减免。

For CASCs, it will change the location condition so that the CASC must be based in the UK and provide facilities for eligible sports in the UK.

对CASC来说，此措施将对地点有所限制并要求CASC必须在英国设立，并在英国为符合资格的体育项目提供设施。

This measure takes effect from 15 March 2023 for any charity or CASC that has not asserted their status for charitable tax reliefs. For non-UK charities and CASCs that have asserted their status for charitable tax reliefs on 15 March 2023 there will be a transitional period until April 2024. From April 2024, all non-UK charities and CASCs will no longer be eligible to claim UK charitable tax reliefs. 

This measure will ensure that UK taxpayer money only supports UK charities and CASCs, and support compliance activities for HMRC.

This measure was announced at Spring Budget 2023.

此措施公布于2023年春季预算。

（图片来源于网络）

From 15 March 2023, any new applications by charities or CASCs to be recognised by, or registered with, HMRC will need to comply with the new tax definition.

从2023年3月15日起，任何慈善机构或CASC向HMRC申请认可或注册时都需要遵守新的税收定义。

From April 2024, non-UK charities or CASCs that had asserted their status for charity tax reliefs prior to 15 March 2023 will cease to be qualifying charities or CASCs for the purposes of UK charitable tax reliefs. 

于2023年3月15日之前已申明慈善税收减免资格的非英国慈善机构或CASC，在2024年4月后将不再具备英国慈善税收减免资格。

Current law containing the jurisdiction condition for the definition of charities for tax purposes can be found at Paragraph 2, Schedule 6 to Finance Act 2010. 

现行法律中涉及慈善机构税收定义的管辖条件可在《2010年财政法案》第6调度第2段找到。

For CASCs, current law containing the jurisdiction condition for the definition for tax purposes can be found at section 661A of Corporation Tax Act 2010. 

现行法律中涉及CASC税收定义的管辖条件可在《2010年公司税法》第661A条找到。

Legislation will be introduced in Spring Finance Bill 2023 that will amend the Jurisdiction Condition in Paragraph 2, Schedule 6 to the Finance Act 2010 and the location condition in section 661A of Corporation Tax Act 2010 for charities and CASCs respectively. 

2023年春季财政法案将引入立法，修改《2010年财政法案》第6附表第2段中针对慈善机构的管辖条件，以及《2010年公司税法》第661A条中针对CASC的地点条件。

The changes will be as follows: 

变更将如下所示：

The Jurisdiction condition within Paragraph 2, Schedule 6 to Finance Act 2010 will be amended to remove references to a charity being able to be located in a territory outside the UK for the purposes of qualifying for charitable tax reliefs. The effect of these will be that only a charity subject to the control of a relevant UK court will qualify as a UK charity for tax purposes. 

《2010年财政法案》第6附表第2段中的管辖条件将被修改，以阻止设立在英国境外地区的慈善机构取得英国慈善税收减免资格。以上修改将会使只有受英国相关法院控制的慈善机构才能作为符合税收减免目的的英国本土慈善机构。

For a CASC the change is to section 661A of Corporation Tax Act 2010 and has the effect that a CASC must be based in the UK and provide facilities for eligible sports in the UK to continue being registered as a CASC.

对于CASC来说，为了继续作为CASC注册，《2010年公司税法》第661A条的修改使得CASC必须在英国设立并在英国为符合条件的体育活动提供设施。

These changes will affect the legislative framework relating to the tax definition and eligibility for UK charitable tax reliefs. 

这些变更将影响与英国慈善税收减免的税收定义和资格相关的立法框架。

This measure will take effect from 15 March 2023 for any charity that has not already asserted its status as a charity by that date. 

此措施将从2023年3月15日起对尚未在该日期前申报其慈善机构身份的慈善机构生效。

For those entities that qualify under Paragraph 2, Schedule 6 to FA 2010 and have already asserted their status before 15 March 2023 there will be a transition period its affect will be as follows: 

对于根据《2010年财政法案》第6附表第2段取得资格并在2023年3月15日前已申报其身份的实体，将有一个过渡期，其影响如下：

● For Corporation Tax, Value Added Tax, Inheritance Tax, Stamp Duty, Stamp Duty Reserve Tax, Stamp Duty Land (SDLT) Tax, Annual Tax on Enveloped Dwellings and Diverted Profits Tax the transition period extends access to reliefs from 15 March 2023 until 1 April 2024；

● 对于公司税、增值税、遗产税、印花税、印花税储备金税、土地印花税（SDLT）、年度住宅物业税和转移利润税，过渡期从2023年3月15日延长至2024年4月1日；

● For Income Tax and Capital Gains Tax the transition period extends access to reliefs from 15 March 2023 until tax year 2024/25 

● 对于所得税和资本利得税，过渡期从2023年3月15日延长至2024/25税年；

For CASCs that have not already asserted their status prior to 15 March 2023 it will apply to accounting periods beginning on or after 15 March 2023. Where they met the definition of a CASC in section 661A of Corporation Tax Act 2010 and have asserted their status as a CASC the amendments apply to periods beginning on or after 1 April 2024. 

对于在2023年3月15日前未申报其CASC身份的CASC，将适用于自2023年3月15日或之后开始的会计期。在满足《2010年公司税法》第661A条中关于CASC的定义并已确认其CASC地位的情况下，修订内容将自2024年4月1日或之后开始适用。

Charities will be treated as having asserted their status as a charity, where immediately before 15 March 2023 the charity fell within the definition of charity in Paragraph 2, Schedule 6 to the Finance Act 2010 and at any time before that date it has made a valid claim (under any enactment) to HMRC which relied on its status as a charity. 

慈善机构在以下情况下将被视为已申报其慈善机构身份：在2023年3月15日之前符合《2010年财政法案》第6附表第2段的慈善机构定义的慈善机构，并在此之前的任何时间依赖于其作为慈善机构的地位向HMRC提出有效减免（根据任何法令）。

（图片来源于网络）

A CASC will be treated as having already asserted its status as a CASC where immediately before 15 March 2023 it is either registered as a CASC under section 658 of Corporation Tax Act 2010, or is not registered but is entitled to be and has made an application for registration to HMRC. 

CASC在以下情况下将被视为已申报其CASC身份：在2023年3月15号之前已根据《2010年公司税法》第658条注册为CASC，或者尚未注册但有权注册并已向HMRC申请注册。

For SDLT: 

土地印花税（SDLT）：

● Where a body of persons or trust has asserted its status as a charity, the amendments will have effect in respect of land transactions with an effective date on or after 1 April 2024, except - 

● 对于已确认其慈善机构地位的人员或信托组织， 修正案将对自2024年4月1日或之后生效的土地交易有效。但以下情况除外：

  ● land transactions which are effected in pursuance of a contract entered into and substantially performed before 1 April 2024, or 

    ● 在2024年4月1日之前签订并基本履行的合同所产生的土地交易；或者

  ● land transactions which are effected in pursuance of a contract exchanged before 15 March 2023 and which are not excluded transactions. 

   ● 根据2023年3月15日之前交换的合同生效的土地交易，且不属于被排除的交易。

● Where a body of persons or trust has not asserted its status as a charity the amendments will have effect in respect of land transactions with an effective date on or after 15 March 2023 except - 

● 对于尚未确认其慈善机构地位的人员或信托组织，修订案将对自2023年3月15日或之后生效的土地交易有所影响。但以下情况除外：

  ● land transactions which are effected in pursuance of a contract entered into and substantially performed before 15 March 2023, 

    ● 在2023年3月15日之前签订并基本履行的合同所产生的土地交易；

  ● land transactions which are effected in pursuance of a contract exchanged before 15 March 2023 and which are not excluded transactions. 

    ● 根据2023年3月15日之前交换的合同生效的土地交易，且不属于被排除的交易。

● A transaction will be excluded where: 

● 排除在外的交易包括：

    ● There is a variation or assignment of rights under the contract after 15 March 2023, or 

    ● 合同项下的权利在2023年3月15日之后发生变更或转让；或者

    ● The transaction is effected by consequence of an exercise of any options, pre-emption or similar right after 15 March 2023, or 

    ● 在2023年3月15日之后，根据任何期权、优先购买权或类似权利行使产生的交易；或者

   ● On or after the 15 March 2023 there is an assignment, subsale or other transaction relating to whole or part of the subject-matter of the contract where the purchaser becomes entitled to call for a conveyance.

    ● 在2023年3月15日或之后，有关合同标的物的全部或部分的转让、转售或其他交易，购买方有权要求转让。

The amendments do not have effect in respect of interests held prior to 15 March 2023 in determining whether or not a person is: 

对于在2023年3月15日之前持有的权益，在确定某人是否属于以下类别时，修订案不适用：

● An ‘institutional investor’ for the purposes of UK Real Estate Investment Trust rules; 

● 英国房地产投资信托规则下的“机构投资者”；

● An ‘eligible investor’ for the purposes of the Exempt Unauthorised Unit Trust rules; or

● 免税未经授权的单位信托规则下的“合格投资者”；或者

●A ‘relevant qualifying investor’ for the purposes of the Qualifying Asset Holding Companies regime.

● 合格资产持有公司制度下的“相关合格投资者”。

（图片来源于网络）

（图片来源于网络）

These figures are set out in Table 4.1 of Spring Budget 2023 and have been certified by the Office for Budget Responsibility. More details can be found in the policy costings document published alongside Spring Budget 2023. 

2023年春季预算的表4.1列出了已由预算责任办公室认证的财政影响的数据。更多细节可以在2023年春季预算发布的政策成本文件中找到。

This measure is not expected to have any significant macroeconomic impacts.

预期这项措施不会对宏观经济产生任何重大影响。

This measure will impact on an estimated 2,000 individuals who claim higher rate relief on donations to non-UK charities. They will no longer be able to claim higher rate relief on donations to non-UK charities. Individuals will not need to do anything as a result of this change other than be aware that future donations will not qualify for higher rate relief on donations made to non-UK charities. The charity should be able to advise them of eligibility, but they should also check prior to claiming tax relief. 

这项措施将预计影响向非英国慈善机构捐赠并申请更高税率减免的捐款者2000余名。他们将不能再向非英国慈善机构捐款并申请更高税率减免。这项措施带来的变更不需要捐款者因此而采取任何行动，只需知道未来向非英国慈善机构的捐款将不再有资格申请更高税率减免。受捐赠的慈善机构应该会对捐赠者关于机构是否符合减免资格作出建议，但捐赠者自身在申请税收减免前也应进行检查。

This measure is not expected to impact on family formation, stability or breakdown. 

预计这项措施不会影响家庭的形成、稳定或破裂。

This measure is expected overall to have no impact on individuals experience of dealing with HMRC as the measure doesn’t change any process for applying for relief. 

总的来说，因为这项措施并未改变申请减免的任何流程，所以可以预计到该措施不会对个人与HMRC打交道的过程产生影响。

Around 2,000 higher rate taxpayers will not be eligible for tax reliefs on donations to non-UK charities. More men, than women will be affected by this measure due to a higher proportion of higher rate taxpayers being men. 

约2000名高税率纳税人将无法在向非英国慈善机构的捐款上享受税收减免。由于高税率纳税人中男性比例较高，因此这项措施将影响到更多的男性。

It is not anticipated that there will be impacts on other groups sharing protected characteristics.

（图片来源于网络）

This measure will have a negligible impact on an estimated 5,000 businesses by requiring them to check that any charities they donate to are qualifying charities and ensure any relief claimed is valid. This is an activity that should already be undertaken by donors for all charitable donations. One-off costs could include upskilling staff to understand the rules and familiarisation with the changes. Continuing costs could include time taken for employees to ensure that charities are recognised by HMRC. This measure is expected overall to have no impact on business’ experience of dealing with HMRC as the measure doesn’t change any process for applying for relief. 

企业需要检查其捐款的任何慈善机构是否为具备资格的慈善机构，并确保任何减免的申请都是有效的。因为这是捐赠者理应在所有慈善捐赠中已经进行的检查，所以这项措施预计将对5000家的企业产生微小影响。为了适应这项措施带来的变更，企业可能需要支付：培训员工以理解新的规则和对变更进行熟悉的一次性成本以及员工在确保企业捐赠的目标慈善机构被HMRC认可上花费的时间的持续性成本。总的来说，因为这项措施并未改变申请减免的任何流程，预计将不会对企业与HMRC打交道的过程产生影响。

This measure is expected to have a negligible impact on civil society organisations. There are approximately 20 EU/EEA charities which have asserted their status for charitable tax relief with HMRC outside the jurisdiction of the High Court in England, Wales and Northern Ireland or the Court of Session in Scotland. To continue to benefit from charitable status, the measure will require charities located outside the UK to come within the jurisdiction of the UK courts. One-off costs for charities would include familiarisation with these new rules and setting up a UK presence. Ongoing costs will be the need to prepare and maintain records in line with HMRC requirements and any costs associated with dealing with HMRC enquiries. These may be mitigated as the information will already need to be prepared for the tax authority in their home country which they currently also are required to prepare in a format that HMRC accept. It is expected that most charities will make use of an agent to assist with this and HMRC provides detailed guidance on how to do this. 

这项措施对民间社会组织的预计影响可以忽略不计。现在约有20个EU/EEA的慈善机构在英格兰、威尔士和北爱尔兰的高等法院或苏格兰的最高民事法院以外的地方，向HMRC申报身份从而享受慈善税收减免。为了继续享受这一待遇，这项措施将要求位于英国以外的慈善机构接受英国法院的司法管辖。为了适应这项措施带来的变更，慈善机构可能需要支付：熟悉新规则的一次性成本以及一些持续性成本，包括需要按照HMRC的要求准备和维护记录，以及处理与HMRC查询相关的任何费用。这些成本没有想象中的大，因为以上信息本身就需要为他们所在国家的税务机构准备，只是需要调整为HMRC接受的格式。预计大多数慈善机构将通过代理人来协助完成这项工作，HMRC也在这方面提供了详细的指导。

Of the 20 EU/EEA charities, about 10 of these charities claim Gift Aid, totalling less than £0.5m a year. 

在这20个位于EU/EEA的慈善机构中，大约有10个慈善机构每年总共申请的礼物援助（税减免的方式之一）不到50万英镑。

HMRC will incur negligible costs to deliver IT changes to support implementation of this measure. 

The measure will be monitored through administrative and operational data.

这项措施将通过行政和运营数据进行监控。