I am a British national and director of a UK limited company. I wish to donate funds to my childhood school in Bangladesh (i.e., £10,000 per annum). There is no benefit to the company and the school is in a bad state of repair, and I would like to help them out. If the contributions orpayments were paid from my company, would they attract UK corporation tax relief? I've looked over the rules regarding non-UK charities but am unable to find anything conclusive in these circumstances. 

Arthur replies: 

As from April 2024, a charity has to be generally a UK charity to qualify for UK charitable tax reliefs, so it appears that you have two options; find a UK-registered charity that supports education in Bangladesh and donate to it, at the same time as asking it to direct your donation to theschool. Alternatively, you could consider setting up your own UK-registered charity. However, there are a number of rules that apply to UK-registered charities supporting charitable causes abroad that you will have to deal with.