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Giving Shares

Engineering Front Building

Giving shares to UCL is a simple and tax-efficient way of making a donation.

UCL can accept share gifts of any size. You might hold windfall shares as a result of a privatisation or demutualisation. Alternatively, you might feel able to dispose of shares which are no longer part of your investment strategy.

All share gifts are of course important, and greatly appreciated. Tax relief is available to UK taxpayers donating shares and securities listed on the UK Stock Market, the Alternative Investment Market and recognised stock exchanges overseas.

It is also available for units in a UK unit trust and shares in a UK open-ended investment company (OEIC).

Donors can claim Income Tax relief equal to the market value of the shares on the day the gift is made, plus any associated costs such as the broker’s fees.

In addition, Capital Gains Tax that you may have incurred on any increase in the value of the shares since you bought them will not apply.

Gift of shares example:

  • Gift of shares worth £1,000
  • Value of shares donated: £1,000
  • Broker’s fees: £50
  • Amount available to deduct from income: £1,050
  • Income tax relief for higher rate taxpayer: £420
  • 'Cost' of gift to a donor paying higher rate tax: £630

To make a gift of shares, please contact UCL on +44 (0)20 3108 3805 or email giftadmin@ucl.ac.uk in the first instance, so that we can help to arrange the transaction.


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