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Khums Calculation

Surplus

Amount you own, in British Pounds ?
Calculated on your khums due date.
Equivalent amount, in British Pounds, of foreign currency you own ?
Calculated on your khums due date.
Debts owed to you that you expect to be repaid ?
Do not include this if it was accounted for in previous financial years.
In-kind possessions not used for sustenance ?
This includes buildings, farms, factories, commodities, work tools, and any household items or possessions not used for sustenance. Calculate these at present value if they were acquired with surplus income on which a year has not elapsed, and at cost price if they were acquired with surplus income on which a year has elapsed. If acquired with a combination of income, then calculate these at present value in relation to what was acquired with surplus income on which a year has not elapsed, and at cost price in relation to what was acquired with surplus income on which a year has elapsed.
Financial dues ?
This includes the due of key premium (surqufliah), the due of utilizing agricultural lands owned by the state, and the due of revival of lands which are fenced and prepared for residency. Calculate these at present value if they were acquired with surplus income on which a year has not elapsed, and at cost price if they were acquired with surplus income on which a year has elapsed. If acquired with a combination of income, then calculate these at present value in relation to what was acquired with surplus income on which a year has not elapsed, and at cost price in relation to what was acquired with surplus income on which a year has elapsed.
Amount you utilized prior to your khums due date ?
This is cash which was subject to khums prior to your khums due date, and which you have already spent (e.g. If this is the first year you pay khums, despite having needed to pay khums in previous years)
Fungible items you utilized prior to your khums due date ?
These are fungible items which were subject to khums prior to your khums due date, and which you have already utilized. Calculate these according to present value. Fungible items are those which are freely exchangeable or replaceable, in whole or in part, for another item of a similar nature, such as machinery or factory-produced fabrics.
Non-fungible items you utilized prior to your khums due date ?
These are non-fungible items which were subject to khums prior to your khums due date, and which you have already utilized. Calculate these according to their value at point of utilization. Non–fungible items are unique items, such as unique paintings, monuments, and unique jewelry.
Amount you already paid with intention of Sahm Al-Imam ?
Amount you paid with the intention of Sahm Al-Imam before your khums due date.
Amount you already paid with intention of Sahm Al-Sada ?
Amount you paid with the intention of Sahm Al-Sada before your khums due date.

Deductions

Commercial debts ?
Include all commercial debts you still owe others.
Remaining sustenance debts taken in the financial year ?
Includes debts borrowed in the financial year for accommodation (mortgage), a car, etc. Please refer to more detailed rulings for accounting for mortgages.
Remaining sustenance debts taken in previous financial years ?
Includes debts borrowed in the previous financial year for accommodation (mortgage), a car, etc. The asset (house, car, etc.) must still be in your possession. Calculate only the amount that you have not deducted from your profits in previous financial years. Please refer to more detailed rulings for accounting for mortgages.
Amount you own which has already been subjected to khums ?
Calculated on your khums due date. Includes the remainder of funds that were subject to khums in previous years and on which you have already paid khums.
Notes
  1. 1) Your khums due date is the first day you started your job or business. If you are retired or not in employment, then you can agree a khums due date with a representative of the marja'a, or calculate separate khums years for each profit that you make, from the date you made that profit.
  2. 2) The khums of commercial commodities and real estate(s) which are intended for trading, should be paid in accordance with their current market value, even if they were bought with profits which a year has elapsed on, unless the price at which they were bought is higher than the current value.
  3. 3) If the calculations show that the amount of khums due is negative as a result of sustenance debts, then the amount of the sustenance debt equivalent to the amount of khums due for the rest of the item is calculated and excluded.
  4. 4) If sustenance debts are fully repaid in the financial year, this amount is excluded from the profits.
  5. 5) Possessions which are not subject to khums are:
    1. a. Possessions owned through inheritance:
    2. i. Cash
    3. ii. Real Estate
    4. iii. Objects that are transferrable and the like
    5. b. Possessions owned by the wife from the dowry (mahr):
    6. i. Cash
    7. ii. Gold Jewellery
    8. iii. Home furniture and the like
    9. c. Possessions used for personal or family provisions from the profits of that financial year:
    10. i. Home residence
    11. ii. Home furniture and other household items
    12. iii. Gardens used for leisure and to personally benefit from their fruit
    13. iv. Personal or family cars
    14. v. Animals that are benefited from by the household such as a cow for milk or a chicken for eggs
    15. d. Debts owed by others that you do not expect to be repaid.
    16. e. Items purchased through debt that has not yet been repaid.

Total amount subject to Khums £0

Khums Due £0

Sahm al Imam to be paid £0

Sahm al Sada to be paid £0

Email me Khums report

CAREERS AT AL-AYN

A purposeful career,
built on expertise.

Join specialists from finance, law, technology and beyond – united by one powerful cause: caring for orphaned children and their families.

View current vacancies

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At Al-Ayn, our teams come from a wide range of backgrounds, united by one powerful cause. Together, they uphold the high standards of process, accountability, and transparency that define our work, delivering specialist care to some of the most vulnerable orphaned children and families across our areas of operation.

The impact we make simply wouldn’t be possible without our teams.

We’re looking for individuals seeking a purposeful career, where they can grow, contribute, and collaborate with like-minded professionals.

The impact we make simply wouldn’t be possible without our teams.

OUR ORGANISATION

About Al-Ayn

Established in 2006, Al-Ayn supports orphaned children and their families in Iraq, Afghanistan and Ghana, with offices around the world.

Al-Ayn snapshot

  • 300,000+

    orphaned children lifted out of poverty

  • 3,320+

    staff and volunteers worldwide

  • 15

    offices worldwide

    including field offices in Iraq, Afghanistan and Ghana

Special consultative status with the United Nations

In 2016, Al-Ayn (Iraq) was granted special consultative status with the United Nations Economic and Social Council (ECOSOC), a designation for NGOs with expertise in their areas of work.

WORKING AT AL-AYN

Career Stories

Learn about our employees’ diverse professional backgrounds and their experiences of working at Al-Ayn

SPECIALIST TEAMS

Find your team

Together, our specialist teams and departments play a crucial role in supporting our mission. Learn more about our various departments and the work that goes into empowering the lives of orphaned children.

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OUR PEOPLE

Human Resources

Al-Ayn’s Human Resources department plays a key role in supporting the organisation’s growing operations and strengthening the capacity of teams across the board. From investing in staff development and shaping policies, to recruiting experienced professionals from across the third sector, HR underpins the effective delivery of our work.

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OUR PEOPLE

Legal and Regulatory Compliance

As operations continue to expand, Al-Ayn's compliance teams help departments to navigate complex legal landscapes related to financial governance, risk management, contracts, policy development, and more. Our regulatory teams stand at the forefront of upholding Al-Ayn’s core values around transparency, accountability and effectiveness.

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OUR PEOPLE

Communications

From digital marketing and content production to advocacy and brand management, Al-Ayn’s Communications Department brings together a range of expert skillsets to support the organisation’s mission and goals. The team plays a key role in sharing the impact of our work across our areas of operation, helping supporters stay informed and give with confidence.

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OUR PEOPLE

Information Technology

Al-Ayn's technology teams lead on implementing key strategies to enhance the organisation’s communications systems. This includes enhancing security, standardising procedures, managing websites and developing internal systems. As Al-Ayn's teams continue to grow, our technology experts ensure that communications processes adhere to the highest standards of best practice.

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OUR PEOPLE

Finance

With growing operational demands, Al-Ayn’s Finance Department brings together experienced professionals to ensure strong financial governance, transparency, and long-term sustainability, operating in line with our core values and mission.

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OUR PEOPLE

Programmes

Al-Ayn’s Programmes team oversees our work in the field, ensuring that policies, frameworks, and standard operating procedures are effectively applied across different contexts. The team brings our work to life, making sure that the efforts of all departments and supporters translate into meaningful impact on the ground, guided by rigorous protocols and processes.

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OUR PEOPLE

Fundraising

Al-Ayn’s fundraising teams come from a range of professional backgrounds, united by a shared commitment to supporting orphaned children. They work tirelessly to engage communities and bring visibility to our work. Our fundraisers are at the heart of everything we do.

WHY JOIN US

Benefits of working at Al-Ayn

A purposeful career, with support for your wellbeing, future and everyday life.

Frequently Asked Questions

Can I apply for roles if I’m based abroad?

Al-Ayn International offers a number of global positions. You can view current opportunities here: https://www.alayninternational.org/careers

Can I get in touch if I have questions about a role?

If you’d like to learn more before applying, you can email us at recruitment@alayn.co.uk and a member of the team will get back to you.

Will I receive feedback on my application?

We do our best to review every application carefully. Due to the high volume we receive, we’re not always able to provide individual feedback at every stage. If you’re shortlisted or progress further in the process, we’ll make sure to stay in touch and keep you updated.

Are there any volunteering opportunities?

Yes, we offer a range of volunteering opportunities for those looking to support our work. Whether you’d like to give your time regularly or help on specific initiatives, there are different ways to get involved. You can find out more and apply here: https://www.alayn.co.uk/get-involved/volunteer/

Can I apply for an internship?

Yes – our internship programme is designed for individuals looking to gain hands-on experience and develop their skills while contributing to meaningful work. It’s a great opportunity to learn more about the sector and be part of a purpose-driven team. You can find more information and apply here: https://www.alayn.co.uk/internship-programme/