Giving shares

Donating your shares to Cardiff University can be a tax-effective method of making a gift, as you can claim full tax relief to the market value of your shares.

To do this, your shares will need to be transferred directly to the University. Please do not sell them yourself. 

Your broker or company registrar may charge you for transfers you make to the University – but any changes incurred can be added to the notional value of the shares sold.  

Income Tax Relief

By making a gift of shares, you'll receive income tax relief at your highest marginal rate, as follows:

Basic rate tax payer: 20%
Value of shares given: £1,000
Amount of income tax relief you can claim: £200
Cost to you: £800
Value to Cardiff University: £1,000

Higher rate tax payer: 40%
Value of shares given: £1,000
Amount of income tax relief you can claim: £400
Cost to you: £600
Value to Cardiff University: £1,000

Additional rate tax payer: 50%
Value of shares given: £1,000
Amount of income tax relief you can claim: £500
Cost to you: £500
Value to Cardiff University: £1,000

Capital Gains Relief

All gifts of shares are completely exempt from Capital Gains Tax (CGT).

If you haven't paid enough income tax to benefit from all the relief on your gift – but you do have a CGT liability – then your gift will reduce your CGT liability.

Corporation Tax Relief

Companies making gifts can claim corporation tax relief up to the value of the shares. 

Contact us

To find out more about giving shares to the University, please email donate@cardiff.ac.uk or contact a member of our team.