Official GOV.UK guidance ‘Tax relief when you donate to a charity’ explains that individual donations are tax‑free and details practical mechanisms—Gift Aid, payroll giving, donating land/property or shares, leaving gifts in wills and the record‑keeping required. Included in PART 3: Capital in Action under the chapter Our Financial Vehicles in Action because it shows how individuals can deploy capital tax‑efficiently for philanthropic aims, optimise taxable income and estate planning, and integrate charitable giving into broader capital‑management strategies discussed in the book.