HMRC has amended the Gift Aid guidance within less than a fortnight of issuing updated guidance designed to make the process easier for taxpayers to understand with clarifications on the requirements for declarations
The latest revisions include changes to the type of declarations that can be made under Gift Aid rules and apply to charities and community amateur sports clubs (CASCs).
The ‘what declarations must include’ section has been updated to reflect changes to specific wording on Gift Aid declarations which must be used from 6 April 2016.
The guidance states that a declaration by a donor can be made in writing, verbally or online. Whichever format is used, donors must provide the required information for a taxpayer’s Gift Aid claim to be valid.
Donors can submit Gift Aid consent on paper forms, including collection envelopes like those used in church services or house-to-house collections.
Alternatively, charities can provide an online form on their websites. Whichever format is used, donors must provide the required information.
HMRC provides free template declaration forms for one-off donations, multiple donations and sponsored events, which meet HMRC’s requirements.
Note that the template declarations were amended in September 2015. Charities and CASCs holding stocks of printed materials showing the previous template declaration may continue to use the original wording until April 2016. From 6 April 2016 the new wording must be used.
Changes announced on 21 October included revisions to the Gift Aid Declaration forms, sponsor form and updated guidance to make it easier for customers to understand their tax obligations when they make donations to a charity or Community Amateur Sports Club (CASC).
The latest HMRC guidance, Gift Aid declarations: claiming tax back on donations, is available here
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