Charity Gift Aid Declaration Forms
There are a number of ways in which charities or Community Amateur Sports Clubs ("CASCs") can fundraise, including seeking donations of money from individuals who wish to support the charity or CASC. If the donor pays tax in the UK, and the donor makes a Gift Aid declaration, the charity or CASC can reclaim the basic rate tax on the gift. So, if the donor makes a payment of, say, £100, it is worth £125 to the charity or CASC. Since this is such a simple way to increase the value of the gift, with no cost to the donor, charities or CASCs often promote the use of Gift Aid declarations by their supporters. (If the taxpayer pays higher rate tax, he can claim extra relief on donations.)
Once the charity or CASC has obtained a Gift Aid declaration from an individual who is making a donation, it can claim Gift Aid tax repayments from HMRC on that donation. A charity or CASC may be able to do so using the HMRC Charities Online webpages.
A charity or CASC must be recognised by HMRC as a charity or CASC for tax purposes before HMRC will accept a Gift Aid claim.
HMRC may ask to see the declarations, so charities and CASCs must keep these records to support their Gift Aid repayment claims. It is important to remember that every donation included in a claim must be supported by a Gift Aid declaration. A charity or CASC will need to store an auditable record which clearly shows that each donor included in the charity’s or CASC’s repayment claim has made a declaration.
However, a Gift Aid declaration will only be valid if it contains certain content specified by HM Revenue & Customs. We have therefore included in this group several Gift Aid forms which meet current HMRC requirements. The required wording for Gift Aid forms has changed and these new forms replace and are simplify the previous versions. They highlight the donor’s responsibility for any difference (in the relevant tax year) between the tax paid by the donor and the amount of Gift Aid claimed.
The documents in this group comprise three forms of template for Gift Aid donations. The description of each template explains the circumstances in which it will be suitable.