Donate Shares

Giving shares is one of the most tax-effective ways you can choose to support us.

Tax benefits

• You won't have to pay any capital gains tax on the shares you donate and you can claim income tax relief too.
• If you are a higher rate (40%) taxpayer you will be able to claim income tax relief equal to 40% of the value of the gift.
• If you are a highest rate (50%) taxpayer you will be able to claim income tax relief equal to 50% of the value of the gift.

How to make a gift of shares?

To qualify for the tax exemptions, you must transfer the shares to The Institute of Cancer Research, either by completing a Stock Transfer Form (where the shares are held in your name) or by written instructions to brokers to hold the shares on trust for the ICR as of that date (where the shares are held in a nominee account).  

A Stock Transfer form can be obtained from the Registrar of Shares. Please complete and return the form to the Registrar of Shares with the original Share Certificate. The ICR will then receive a new Share Certificate in our name.

You must keep a dated copy of the transfer form and establish the value of the shares when they are transferred, so you can claim the tax relief.

The date of valuation for Income Tax purposes is either the date of the Stock Transfer Form or the date on which brokers/agents receive irrevocable instructions from you.

It is not enough to sell the shares and donate the proceeds since the tax benefits would be lost.

Which shares qualify?

Tax relief is available to UK taxpayers who donate shares and securities listed on the UK Stock Market, the Alternative Investment Market, and recognised stock exchanges overseas.
Independent, professional advice

We would be delighted if you decided to make a gift of shares to the ICR.  However, please ensure that you have taken the advice of your professional advisors before going ahead.
Please note the ICR is unable to offer advice on personal tax issues. So if you are unsure of your tax situation, we recommend that you speak to a financial advisor or contact the HM Revenue & Customs.

Thank you again, for thinking of The Institute of Cancer Research.