Giving shares

You may want to support the University of Bristol through a gift of shares. Donating shares can be a very tax-effective way of giving, especially if you are a higher rate, or additional rate tax-payer, as you can claim full tax relief to the market value of your shares.

Please do not sell your shares yourself - they must be transferred directly to the University for you to claim the following tax benefits. Your broker or company registrar may charge you for the transfer: if they do, the cost of the transfer 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 the University of Bristol: £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 the University of Bristol: £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 the University of Bristol: £1,000

Capital Gains Relief

Your gift will be entirely exempt from Capital Gains Tax (CGT).

If you have not 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

If you are making a gift from a company, the company can claim corporation tax relief up to the value of the shares.

More information

For more information on how to transfer your shares to the University, and what tax benefits you may be entitled to, please contact Ella Searle, Planned Giving Manager on +44 (0)117 394 1085 or email ella.searle@bristol.ac.uk.