UCL is an Exempt Charity in accordance with the Charities Act 2006 (Statutory Instrument 1978, number 453). The Charity is exempt from regulation by the Charity Commission but has, as its principal regulator, the Higher Education Funding Council for England.
Exemptions from taxation (other than Value Added Tax) are available under Section 505 of the Income and Corporation Taxes Act 1988. Gifts to University College London for charitable purposes constitute exempt transfers for Inheritance Tax purposes, both in respect of the donor and recipient. Gifts of shares attract relief from Capital Gains Tax and Income Tax.
UCL’s registration number with HMRC is X6243.
For more information on making or receiving a gift to UCL, please contact the Development and Alumni Relations Office at firstname.lastname@example.org or Tel: +44 (0)20 3108 3804
Page last modified on 30 dec 16 11:46