{"id":11742,"date":"2023-07-03T09:24:31","date_gmt":"2023-07-03T09:24:31","guid":{"rendered":"https:\/\/www.theukrules.co.uk\/?page_id=11742"},"modified":"2023-09-21T05:07:53","modified_gmt":"2023-09-21T05:07:53","slug":"claiming-gift-aid","status":"publish","type":"page","link":"https:\/\/www.theukrules.co.uk\/rules\/legal\/community\/charities\/claiming-gift-aid\/","title":{"rendered":"How to Claim Gift Aid as a Charity or CASC in United Kingdom"},"content":{"rendered":"
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To qualify for claiming Gift Aid as a charity, the donor must have:<\/p>\n
Cash donations of no more than \u00a320 may still qualify for Gift Aid (e.g. a collection) even if the if the donor does not make a declaration.<\/p>\n
What is Gift Aid in UK? It is being able to claim back 25 pence for each \u00a31 donated to your charity or community amateur sports club (CASC) by an individual.<\/p>\n
You would need to:<\/p>\n
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The special rules for claiming Gift Aid apply to:<\/p>\n
You would not be able to claim Gift Aid on certain types of donations, including:<\/p>\n
Note<\/strong>: HM Revenue and Customs provide a list of the types of fundraising donations<\/a> that charities and community amateur sports clubs (CASCs) can claim Gift Aid on and the exceptions.<\/p>\n <\/p>\n <\/p>\n Donors would need to supply a Gift Aid declaration to the beneficiary of their donation so that the charity or CASC can claim back the Gift Aid tax incentive. The declaration should state that:<\/p>\n Note<\/strong>: Charities and CASCs need to keep records of Gift Aid declarations for at least six (6) years after claiming tax back through the Gift Aid scheme in the United Kingdom.<\/p>\n <\/p>\n <\/p>\n Besides providing a clear description of the actual gift (donation), the information on a Gift Aid declaration form should also include:<\/p>\n <\/p>\n <\/p>\n HM Revenue and Customs provide example Gift Aid declaration forms that you can download and use them for:<\/p>\n <\/p>\n <\/p>\n Gift Aid rules allow you to put a declaration on collection envelopes issued by the charity. Even so, in some cases you can still claim on cash donations up to \u00a320 if there is no declaration.<\/p>\n <\/p>\n <\/p>\n <\/p>\n As a general rule, you should be able to claim a tax incentive of 25% on:<\/p>\n The process is the Gift Aid small donations scheme (also called GASDS for short). The main difference with the GASDS is the ability to make a claim even without a Gift Aid declaration.<\/p>\n Note<\/strong>: You can claim up to \u00a32,000 in a tax year from the 6th of April 2016 (or up to \u00a31,250 for earlier years).<\/p>\n To qualify, the charity or the community amateur sports club (CASC) must have claimed Gift Aid:<\/p>\n A GASDS claim cannot be more than ten (10) times a claim for Gift Aid. So, you could claim on \u00a31,000 worth of donations through GASDS after receiving \u00a3100 of Gift Aid donations in the same tax year, for example.<\/p>\n Note<\/strong>: You would be able to claim on donations eligible for Gift Aid (excluding membership fees).<\/p>\n<\/p><\/div>\n The regulations change if the charity has a community building (e.g. a religious building or a village hall). In this case, you may be able to claim more on donations<\/a> collected (either):<\/p>\n Note<\/strong>: You must have hosted at least six (6) charity events at the location for it to count as a community building. At least ten (10) people must have attended all the events.<\/p>\n<\/p><\/div>\n<\/div>\n In this case, providing one of the charities has a community building, all the connected charities can (either):<\/p>\n Charities, Savings and International 2<\/strong> The connected charities would need to share a single \u00a38,000 limit if:<\/p>\n Note<\/strong>: The rules about merging with another charity or CASC changed from the 6th of April 2017. Check to see if you can take on the record of good claims<\/a> of the other charity.<\/p>\n<\/p><\/div>\n Among the standard things you need to keep records of, are:<\/p>\n Note<\/strong>: You must also keep records of any contactless card donations taken (e.g. receipts from a card machine).<\/p>\n Taking collections in community buildings means you would also need to record:<\/p>\n Note<\/strong>: You should make a claim under Gift Aid small donations scheme (GASDS) in the same way that you would for Gift Aid.<\/p>\n<\/p><\/div>\n<\/div>\n <\/p>\n <\/p>\n <\/p>\n Charities and community amateur sports clubs can use Charities Online<\/a> to claim Gift Aid online, with:<\/p>\n Note<\/strong>: You must use electronic software for claims of more than 1,000 donations. You can get form ChR1 from the HMRC charities helpline<\/a> if you prefer to apply by postal methods.<\/p>\n <\/p>\n <\/p>\n As a rule, the deadlines for claiming Gift Aid depend on the actual setup of the charity. You would need to claim for a donation within four (4) years of the end of the same financial period that you received it.<\/p>\n This will be:<\/p>\n
\nGift Aid Declarations from Donors<\/h2>\n
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\nGift Aid Declaration Forms<\/h2>\n
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\nExamples of Declaration Templates<\/h2>\n
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\nClaiming on Cash Donations<\/h2>\n
\nSmall Donations Scheme<\/h2>\n
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Eligibility Criteria to Make a Claim<\/h5>\n
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Collections Made in Community Buildings<\/h5>\n
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Organisations Connected to Another Charity or CASC<\/h5>\n
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\n HM Revenue and Customs
\n BX9 1BU
\n United Kingdom<\/p>\n\n
Record Keeping Responsibilities<\/h5>\n
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\nHow to Claim Gift Aid Online<\/h2>\n
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\nDeadline to Claim Gift Aid<\/h2>\n