This page provides useful guidance on a range of tax issues that may affect hospices and other organisations providing hospice care.

You can download resources on the selected topics listed below. If there are any other issues that you feel should be covered in this section, please email us.

Deed of Covenant for Hospice Trading Subsidiaries


The Financial Reporting Council have published clarification as to how payments from trading subsidiaries to their parent charities should be accounted for.

These changes affect how gift aid payments from trading subsidiaries to parent charities are treated and could mean that they can no longer be accrued if they have not been paid prior to the year end.

As most hospices that have trading subsidiaries currently make payments to their parent charity by way of gift aid, these changes will have an immediate impact on how their accounts are presented.

Bills and finance

Example template

Hospices may wish to consider putting in place a Deed of Covenant prior to their financial year end in order to address the impact of these changes.

Please note that while the template is provided in good faith, hospices may also wish to consult with their own legal advisors.

Download an example template