I have a limited company trading as a IT software consultancy. I have paid the Corporation tax for the previous tax year of my company. I want to give permission for a charity to claim gift aid on the corporation tax I paid Can a charity claim gift aid on my limited company ?

There are rules on which donations you can claim Gift Aid on.

Claiming Gift Aid as a charity or CASC

Overview

You can claim back 25p every time an individual donates £1 to your charity or community amateur sports club (CASC). This is called Gift Aid.

You must be recognised as a charity or CASC for tax purposes.

You can claim Gift Aid online - you should get your payment within 5 weeks.

What the donor needs to do

The donor must:

have paid at least as much in Income Tax or Capital Gains Tax in that tax year as you want to claim in Gift Aid

make a Gift Aid declaration that gives you permission to claim it

If the donor has not made a declaration you may still be able to claim on cash donations  of £30 or less, for example from a collection.

What you can claim it on

You can claim Gift Aid on donations from individuals. The donor must:

have paid the same amount or more in Income Tax or Capital Gains Tax in that tax year

You must be recognised as a charity or community amateur sports club (CASC) to claim Gift Aid.

Special rules for claiming Gift Aid

There are special rules for:

funds from sponsored challenges for example overseas treks or marathons

charity membership fees

church collections

selling goods on behalf of individuals, for example through a charity shop

charity events or to view charity property

charity auctions

volunteer expenses donated back to your charity or CASC

funds raised through charities involved in running schools

What you cannot claim it on

You cannot claim on donations:

from limited companies

made through Payroll Giving

that are a payment for goods or services or made because your charity or CASC bought goods and services

where the donor gets a ‘benefit’ over a certain limit

of shares

from charity cards or of vouchers, for example Charities Aid Foundation (CAF) vouchers

of membership fees to CASCs

you got before you were a recognised charity or CASC

Gift Aid declarations

To claim Gift Aid you need to get a Gift Aid declaration from the donor. It should state that the donor:

has paid the same amount or more in Income Tax or Capital Gains Tax in that tax year

agrees to Gift Aid being claimed

You must keep a record of declarations for 6 years after the most recent donation you claimed Gift Aid on.

Gift Aid declaration forms

The declaration must include a description of the gift and the:

name of your charity or community amateur sports club (CASC)

donor’s full name

donor’s home address (at least their house number or name and postcode)

Example declarations

Download example Gift Aid declaration forms for:

one-off donations

all donations

sponsored events

Cash donations

You can put a Gift Aid declaration on your charity’s collection envelopes.

You may still be able to claim on cash donations of £30 or less if you do not have a declaration.

Small donations scheme

You may be able to claim 25% on:

cash donations of £30 or less

contactless card donations of £30 or less collected on or after 6 April 2019

This is called the Gift Aid small donations scheme (GASDS). You do not need a Gift Aid declaration to claim.

From 6 April 2016, you can claim up to £2,000 in a tax year or £1,250 for earlier years.

Who can claim

Your charity or CASC must have claimed Gift Aid:

in the same tax year as you want to claim GASDS

without getting a penalty in the last 2 tax years

in at least 2 of the last 4 tax years (without a 2-year gap between claims) if you’re claiming on donations made before 6 April 2017

What you can claim

Your GASDS claim cannot be more than 10 times your Gift Aid claim. For example, you can claim on £1,000 worth of donations through GASDS if you’ve received £100 of Gift Aid donations in the same tax year.

You can claim on donations that are eligible for Gift Aid, but not membership fees.

Collections in community buildings

If your charity has a community building (for example a village hall or religious building) you might be able to claim more on donations collected either:

in your community building

in the same council area as your community building, if you collected the donations on or after 6 April 2017

For somewhere to count as your community building, you need to have hosted at least 6 charity events there. The events must have all been attended by at least 10 people.

If your organisation is connected to another charity or CASC

If one of the charities has a community building, all of the connected charities can either:

claim as if they had a community building

share a single £8,000 limit - all the charities will need to write to HMRC to do this

If none of the charities have a community building, or you’re claiming for donations made before 6 April 2017, the connected charities must share a single £8,000 limit.

If your charity has merged with another charity or CASC you may be able to take on the other charity’s record of good claims.

Keeping records

You need to record the:

total cash donations collected

date of the collection

date it was paid into a bank account

You’ll need to keep records of any contactless card donations that you’ve taken, for example receipts from your card machine.

For collections in community buildings you’ll also need to record:

the address of the place you collected the donations (including postcode)

the type of event

the number of events you held

an estimate of how many people were at the event

when you collected the donations

How to claim

Claim under GASDS in the same way as Gift Aid.

How to claim

You can claim Gift Aid using Charities Online with:

eligible software, like a database

a spreadsheet of your donations

For claims of over 1,000 donations you must use software.

To apply by post use form ChR1, which you can get from the charities helpline.

When you must claim

Your deadline to claim Gift Aid depends on how your charity is set up.

You need to claim for a donation within 4 years of the end of the financial period you received it in. This is:

the tax year (6 April to 5 April) if you’re a trust

your accounting period if your charity is a community amateur sports club (CASC), a Charity Incorporated Organisation (CIO) or a limited company

You must claim on cash donations under the Gift Aid Small Donations Scheme within 2 years of the end of the tax year that the donations were collected in.

Keeping records

You need to keep records of these donations for a further two years.

When you’ll get paid

You’ll get a Gift Aid payment by BACS within:

4 weeks if you claimed online

5 weeks if you claimed by post using form ChR1

Contact the charities helpline if your repayment is wrong or if you submitted an incorrect claim.

The donor must:

Claiming Gift Aid as a charity or CASC

Overview

You must be recognised as a charity or CASC for tax purposes.

There are rules on which donations you can claim Gift Aid on.

You can claim Gift Aid online - you should get your payment within 5 weeks.

What the donor needs to do

The donor must:

have paid at least as much in Income Tax or Capital Gains Tax in that tax year as you want to claim in Gift Aid

make a Gift Aid declaration that gives you permission to claim it

What you can claim it on

You can claim Gift Aid on donations from individuals. The donor must:

have paid the same amount or more in Income Tax or Capital Gains Tax in that tax year

You must be recognised as a charity or community amateur sports club (CASC) to claim Gift Aid.

Special rules for claiming Gift Aid

There are special rules for:

funds from sponsored challenges for example overseas treks or marathons

charity membership fees

church collections

selling goods on behalf of individuals, for example through a charity shop

charity events or to view charity property

charity auctions

volunteer expenses donated back to your charity or CASC

funds raised through charities involved in running schools

What you cannot claim it on

You cannot claim on donations:

from limited companies

made through Payroll Giving

that are a payment for goods or services or made because your charity or CASC bought goods and services

where the donor gets a ‘benefit’ over a certain limit

of shares

from charity cards or of vouchers, for example Charities Aid Foundation (CAF) vouchers

of membership fees to CASCs

you got before you were a recognised charity or CASC

Gift Aid declarations

To claim Gift Aid you need to get a Gift Aid declaration from the donor. It should state that the donor:

has paid the same amount or more in Income Tax or Capital Gains Tax in that tax year

agrees to Gift Aid being claimed

You must keep a record of declarations for 6 years after the most recent donation you claimed Gift Aid on.

Gift Aid declaration forms

The declaration must include a description of the gift and the:

name of your charity or community amateur sports club (CASC)

donor’s full name

donor’s home address (at least their house number or name and postcode)

Example declarations

Download example Gift Aid declaration forms for:

one-off donations

all donations

sponsored events

Cash donations

You can put a Gift Aid declaration on your charity’s collection envelopes.

You may still be able to claim on cash donations of £30 or less if you do not have a declaration.

Small donations scheme

You may be able to claim 25% on:

cash donations of £30 or less

contactless card donations of £30 or less collected on or after 6 April 2019

This is called the Gift Aid small donations scheme (GASDS). You do not need a Gift Aid declaration to claim.

From 6 April 2016, you can claim up to £2,000 in a tax year or £1,250 for earlier years.

Who can claim

Your charity or CASC must have claimed Gift Aid:

in the same tax year as you want to claim GASDS

without getting a penalty in the last 2 tax years

What you can claim

You can claim on donations that are eligible for Gift Aid, but not membership fees.

Collections in community buildings

in your community building

in the same council area as your community building, if you collected the donations on or after 6 April 2017

If your organisation is connected to another charity or CASC

If one of the charities has a community building, all of the connected charities can either:

claim as if they had a community building

share a single £8,000 limit - all the charities will need to write to HMRC to do this

If your charity has merged with another charity or CASC you may be able to take on the other charity’s record of good claims.

Keeping records

You need to record the:

total cash donations collected

date of the collection

date it was paid into a bank account

You’ll need to keep records of any contactless card donations that you’ve taken, for example receipts from your card machine.

For collections in community buildings you’ll also need to record:

the address of the place you collected the donations (including postcode)

the type of event

the number of events you held

an estimate of how many people were at the event

when you collected the donations

How to claim

Claim under GASDS in the same way as Gift Aid.

How to claim

You can claim Gift Aid using Charities Online with:

eligible software, like a database

a spreadsheet of your donations

For claims of over 1,000 donations you must use software.

To apply by post use form ChR1, which you can get from the charities helpline.

When you must claim

Your deadline to claim Gift Aid depends on how your charity is set up.

You need to claim for a donation within 4 years of the end of the financial period you received it in. This is:

the tax year (6 April to 5 April) if you’re a trust

Keeping records

You need to keep records of these donations for a further two years.

When you’ll get paid

You’ll get a Gift Aid payment by BACS within:

4 weeks if you claimed online

5 weeks if you claimed by post using form ChR1

Contact the charities helpline if your repayment is wrong or if you submitted an incorrect claim.

have paid at least as much in Income Tax or Capital Gains Tax in that tax year as you want to claim in Gift Aid

Claiming Gift Aid as a charity or CASC

Overview

You must be recognised as a charity or CASC for tax purposes.

There are rules on which donations you can claim Gift Aid on.

You can claim Gift Aid online - you should get your payment within 5 weeks.

What the donor needs to do

The donor must:

make a Gift Aid declaration that gives you permission to claim it

What you can claim it on

You can claim Gift Aid on donations from individuals. The donor must:

have paid the same amount or more in Income Tax or Capital Gains Tax in that tax year

You must be recognised as a charity or community amateur sports club (CASC) to claim Gift Aid.

Special rules for claiming Gift Aid

There are special rules for:

funds from sponsored challenges for example overseas treks or marathons

charity membership fees

church collections

selling goods on behalf of individuals, for example through a charity shop

charity events or to view charity property

charity auctions

volunteer expenses donated back to your charity or CASC

funds raised through charities involved in running schools

What you cannot claim it on

You cannot claim on donations:

from limited companies

made through Payroll Giving

that are a payment for goods or services or made because your charity or CASC bought goods and services

where the donor gets a ‘benefit’ over a certain limit

of shares

from charity cards or of vouchers, for example Charities Aid Foundation (CAF) vouchers

of membership fees to CASCs

you got before you were a recognised charity or CASC

Gift Aid declarations

To claim Gift Aid you need to get a Gift Aid declaration from the donor. It should state that the donor:

has paid the same amount or more in Income Tax or Capital Gains Tax in that tax year

agrees to Gift Aid being claimed

You must keep a record of declarations for 6 years after the most recent donation you claimed Gift Aid on.

Gift Aid declaration forms

The declaration must include a description of the gift and the:

name of your charity or community amateur sports club (CASC)

donor’s full name

donor’s home address (at least their house number or name and postcode)

Example declarations

Download example Gift Aid declaration forms for:

one-off donations

all donations

sponsored events

Cash donations

You can put a Gift Aid declaration on your charity’s collection envelopes.

You may still be able to claim on cash donations of £30 or less if you do not have a declaration.

Small donations scheme

You may be able to claim 25% on:

cash donations of £30 or less

contactless card donations of £30 or less collected on or after 6 April 2019

This is called the Gift Aid small donations scheme (GASDS). You do not need a Gift Aid declaration to claim.

From 6 April 2016, you can claim up to £2,000 in a tax year or £1,250 for earlier years.

Who can claim

Your charity or CASC must have claimed Gift Aid:

in the same tax year as you want to claim GASDS

without getting a penalty in the last 2 tax years

What you can claim

You can claim on donations that are eligible for Gift Aid, but not membership fees.

Collections in community buildings

in your community building

in the same council area as your community building, if you collected the donations on or after 6 April 2017

If your organisation is connected to another charity or CASC

If one of the charities has a community building, all of the connected charities can either:

claim as if they had a community building

share a single £8,000 limit - all the charities will need to write to HMRC to do this

If your charity has merged with another charity or CASC you may be able to take on the other charity’s record of good claims.

Keeping records

You need to record the:

total cash donations collected

date of the collection

date it was paid into a bank account

You’ll need to keep records of any contactless card donations that you’ve taken, for example receipts from your card machine.

For collections in community buildings you’ll also need to record:

the address of the place you collected the donations (including postcode)

the type of event

the number of events you held

an estimate of how many people were at the event

when you collected the donations

How to claim

Claim under GASDS in the same way as Gift Aid.

How to claim

You can claim Gift Aid using Charities Online with:

eligible software, like a database

a spreadsheet of your donations

For claims of over 1,000 donations you must use software.

To apply by post use form ChR1, which you can get from the charities helpline.

When you must claim

Your deadline to claim Gift Aid depends on how your charity is set up.

You need to claim for a donation within 4 years of the end of the financial period you received it in. This is:

the tax year (6 April to 5 April) if you’re a trust

Keeping records

You need to keep records of these donations for a further two years.

When you’ll get paid

You’ll get a Gift Aid payment by BACS within:

4 weeks if you claimed online

5 weeks if you claimed by post using form ChR1

Contact the charities helpline if your repayment is wrong or if you submitted an incorrect claim.

You can claim Gift Aid on donations from individuals. The donor must:

Claiming Gift Aid as a charity or CASC

Overview

You must be recognised as a charity or CASC for tax purposes.

There are rules on which donations you can claim Gift Aid on.

You can claim Gift Aid online - you should get your payment within 5 weeks.

What the donor needs to do

The donor must:

have paid at least as much in Income Tax or Capital Gains Tax in that tax year as you want to claim in Gift Aid

make a Gift Aid declaration that gives you permission to claim it

What you can claim it on

have paid the same amount or more in Income Tax or Capital Gains Tax in that tax year

You must be recognised as a charity or community amateur sports club (CASC) to claim Gift Aid.

Special rules for claiming Gift Aid

There are special rules for:

funds from sponsored challenges for example overseas treks or marathons

charity membership fees

church collections

selling goods on behalf of individuals, for example through a charity shop

charity events or to view charity property

charity auctions

volunteer expenses donated back to your charity or CASC

funds raised through charities involved in running schools

What you cannot claim it on

You cannot claim on donations:

from limited companies

made through Payroll Giving

that are a payment for goods or services or made because your charity or CASC bought goods and services

where the donor gets a ‘benefit’ over a certain limit

of shares

from charity cards or of vouchers, for example Charities Aid Foundation (CAF) vouchers

of membership fees to CASCs

you got before you were a recognised charity or CASC

Gift Aid declarations

To claim Gift Aid you need to get a Gift Aid declaration from the donor. It should state that the donor:

has paid the same amount or more in Income Tax or Capital Gains Tax in that tax year

agrees to Gift Aid being claimed

You must keep a record of declarations for 6 years after the most recent donation you claimed Gift Aid on.

Gift Aid declaration forms

The declaration must include a description of the gift and the:

name of your charity or community amateur sports club (CASC)

donor’s full name

donor’s home address (at least their house number or name and postcode)

Example declarations

Download example Gift Aid declaration forms for:

one-off donations

all donations

sponsored events

Cash donations

You can put a Gift Aid declaration on your charity’s collection envelopes.

You may still be able to claim on cash donations of £30 or less if you do not have a declaration.

Small donations scheme

You may be able to claim 25% on:

cash donations of £30 or less

contactless card donations of £30 or less collected on or after 6 April 2019

This is called the Gift Aid small donations scheme (GASDS). You do not need a Gift Aid declaration to claim.

From 6 April 2016, you can claim up to £2,000 in a tax year or £1,250 for earlier years.

Who can claim

Your charity or CASC must have claimed Gift Aid:

in the same tax year as you want to claim GASDS

without getting a penalty in the last 2 tax years

What you can claim

You can claim on donations that are eligible for Gift Aid, but not membership fees.

Collections in community buildings

in your community building

in the same council area as your community building, if you collected the donations on or after 6 April 2017

If your organisation is connected to another charity or CASC

If one of the charities has a community building, all of the connected charities can either:

claim as if they had a community building

share a single £8,000 limit - all the charities will need to write to HMRC to do this

If your charity has merged with another charity or CASC you may be able to take on the other charity’s record of good claims.

Keeping records

You need to record the:

total cash donations collected

date of the collection

date it was paid into a bank account

You’ll need to keep records of any contactless card donations that you’ve taken, for example receipts from your card machine.

For collections in community buildings you’ll also need to record:

the address of the place you collected the donations (including postcode)

the type of event

the number of events you held

an estimate of how many people were at the event

when you collected the donations

How to claim

Claim under GASDS in the same way as Gift Aid.

How to claim

You can claim Gift Aid using Charities Online with:

eligible software, like a database

a spreadsheet of your donations

For claims of over 1,000 donations you must use software.

To apply by post use form ChR1, which you can get from the charities helpline.

When you must claim

Your deadline to claim Gift Aid depends on how your charity is set up.

You need to claim for a donation within 4 years of the end of the financial period you received it in. This is:

the tax year (6 April to 5 April) if you’re a trust

Keeping records

You need to keep records of these donations for a further two years.

When you’ll get paid

You’ll get a Gift Aid payment by BACS within:

4 weeks if you claimed online

5 weeks if you claimed by post using form ChR1

Contact the charities helpline if your repayment is wrong or if you submitted an incorrect claim.

have paid the same amount or more in Income Tax or Capital Gains Tax in that tax year

Claiming Gift Aid as a charity or CASC

Overview

You must be recognised as a charity or CASC for tax purposes.

There are rules on which donations you can claim Gift Aid on.

You can claim Gift Aid online - you should get your payment within 5 weeks.

What the donor needs to do

The donor must:

have paid at least as much in Income Tax or Capital Gains Tax in that tax year as you want to claim in Gift Aid

make a Gift Aid declaration that gives you permission to claim it

What you can claim it on

You can claim Gift Aid on donations from individuals. The donor must:

You must be recognised as a charity or community amateur sports club (CASC) to claim Gift Aid.

Special rules for claiming Gift Aid

There are special rules for:

funds from sponsored challenges for example overseas treks or marathons

charity membership fees

church collections

selling goods on behalf of individuals, for example through a charity shop

charity events or to view charity property

charity auctions

volunteer expenses donated back to your charity or CASC

funds raised through charities involved in running schools

What you cannot claim it on

You cannot claim on donations:

from limited companies

made through Payroll Giving

that are a payment for goods or services or made because your charity or CASC bought goods and services

where the donor gets a ‘benefit’ over a certain limit

of shares

from charity cards or of vouchers, for example Charities Aid Foundation (CAF) vouchers

of membership fees to CASCs

you got before you were a recognised charity or CASC

Gift Aid declarations

To claim Gift Aid you need to get a Gift Aid declaration from the donor. It should state that the donor:

has paid the same amount or more in Income Tax or Capital Gains Tax in that tax year

agrees to Gift Aid being claimed

You must keep a record of declarations for 6 years after the most recent donation you claimed Gift Aid on.

Gift Aid declaration forms

The declaration must include a description of the gift and the:

name of your charity or community amateur sports club (CASC)

donor’s full name

donor’s home address (at least their house number or name and postcode)

Example declarations

Download example Gift Aid declaration forms for:

one-off donations

all donations

sponsored events

Cash donations

You can put a Gift Aid declaration on your charity’s collection envelopes.

You may still be able to claim on cash donations of £30 or less if you do not have a declaration.

Small donations scheme

You may be able to claim 25% on:

cash donations of £30 or less

contactless card donations of £30 or less collected on or after 6 April 2019

This is called the Gift Aid small donations scheme (GASDS). You do not need a Gift Aid declaration to claim.

From 6 April 2016, you can claim up to £2,000 in a tax year or £1,250 for earlier years.

Who can claim

Your charity or CASC must have claimed Gift Aid:

in the same tax year as you want to claim GASDS

without getting a penalty in the last 2 tax years

What you can claim

You can claim on donations that are eligible for Gift Aid, but not membership fees.

Collections in community buildings

in your community building

in the same council area as your community building, if you collected the donations on or after 6 April 2017

If your organisation is connected to another charity or CASC

If one of the charities has a community building, all of the connected charities can either:

claim as if they had a community building

share a single £8,000 limit - all the charities will need to write to HMRC to do this

If your charity has merged with another charity or CASC you may be able to take on the other charity’s record of good claims.

Keeping records

You need to record the:

total cash donations collected

date of the collection

date it was paid into a bank account

You’ll need to keep records of any contactless card donations that you’ve taken, for example receipts from your card machine.

For collections in community buildings you’ll also need to record:

the address of the place you collected the donations (including postcode)

the type of event

the number of events you held

an estimate of how many people were at the event

when you collected the donations

How to claim

Claim under GASDS in the same way as Gift Aid.

How to claim

You can claim Gift Aid using Charities Online with:

eligible software, like a database

a spreadsheet of your donations

For claims of over 1,000 donations you must use software.

To apply by post use form ChR1, which you can get from the charities helpline.

When you must claim

Your deadline to claim Gift Aid depends on how your charity is set up.

You need to claim for a donation within 4 years of the end of the financial period you received it in. This is:

the tax year (6 April to 5 April) if you’re a trust

Keeping records

You need to keep records of these donations for a further two years.

When you’ll get paid

You’ll get a Gift Aid payment by BACS within:

4 weeks if you claimed online

5 weeks if you claimed by post using form ChR1

Contact the charities helpline if your repayment is wrong or if you submitted an incorrect claim.

You cannot claim on donations:

Claiming Gift Aid as a charity or CASC

Overview

You must be recognised as a charity or CASC for tax purposes.

There are rules on which donations you can claim Gift Aid on.

You can claim Gift Aid online - you should get your payment within 5 weeks.

What the donor needs to do

The donor must:

have paid at least as much in Income Tax or Capital Gains Tax in that tax year as you want to claim in Gift Aid

make a Gift Aid declaration that gives you permission to claim it

What you can claim it on

You can claim Gift Aid on donations from individuals. The donor must:

have paid the same amount or more in Income Tax or Capital Gains Tax in that tax year

You must be recognised as a charity or community amateur sports club (CASC) to claim Gift Aid.

Special rules for claiming Gift Aid

There are special rules for:

funds from sponsored challenges for example overseas treks or marathons

charity membership fees

church collections

selling goods on behalf of individuals, for example through a charity shop

charity events or to view charity property

charity auctions

volunteer expenses donated back to your charity or CASC

funds raised through charities involved in running schools

What you cannot claim it on

You cannot claim on donations:

from limited companies

made through Payroll Giving

that are a payment for goods or services or made because your charity or CASC bought goods and services

where the donor gets a ‘benefit’ over a certain limit

of shares

from charity cards or of vouchers, for example Charities Aid Foundation (CAF) vouchers

of membership fees to CASCs

you got before you were a recognised charity or CASC

Gift Aid declarations

To claim Gift Aid you need to get a Gift Aid declaration from the donor. It should state that the donor:

has paid the same amount or more in Income Tax or Capital Gains Tax in that tax year

agrees to Gift Aid being claimed

You must keep a record of declarations for 6 years after the most recent donation you claimed Gift Aid on.

Gift Aid declaration forms

The declaration must include a description of the gift and the:

name of your charity or community amateur sports club (CASC)

donor’s full name

donor’s home address (at least their house number or name and postcode)

Example declarations

Download example Gift Aid declaration forms for:

one-off donations

all donations

sponsored events

Cash donations

You can put a Gift Aid declaration on your charity’s collection envelopes.

You may still be able to claim on cash donations of £30 or less if you do not have a declaration.

Small donations scheme

You may be able to claim 25% on:

cash donations of £30 or less

contactless card donations of £30 or less collected on or after 6 April 2019

This is called the Gift Aid small donations scheme (GASDS). You do not need a Gift Aid declaration to claim.

From 6 April 2016, you can claim up to £2,000 in a tax year or £1,250 for earlier years.

Who can claim

Your charity or CASC must have claimed Gift Aid:

in the same tax year as you want to claim GASDS

without getting a penalty in the last 2 tax years

What you can claim

You can claim on donations that are eligible for Gift Aid, but not membership fees.

Collections in community buildings

in your community building

in the same council area as your community building, if you collected the donations on or after 6 April 2017

If your organisation is connected to another charity or CASC

If one of the charities has a community building, all of the connected charities can either:

claim as if they had a community building

share a single £8,000 limit - all the charities will need to write to HMRC to do this

If your charity has merged with another charity or CASC you may be able to take on the other charity’s record of good claims.

Keeping records

You need to record the:

total cash donations collected

date of the collection

date it was paid into a bank account

You’ll need to keep records of any contactless card donations that you’ve taken, for example receipts from your card machine.

For collections in community buildings you’ll also need to record:

the address of the place you collected the donations (including postcode)

the type of event

the number of events you held

an estimate of how many people were at the event

when you collected the donations

How to claim

Claim under GASDS in the same way as Gift Aid.

How to claim

You can claim Gift Aid using Charities Online with:

eligible software, like a database

a spreadsheet of your donations

For claims of over 1,000 donations you must use software.

To apply by post use form ChR1, which you can get from the charities helpline.

When you must claim

Your deadline to claim Gift Aid depends on how your charity is set up.

You need to claim for a donation within 4 years of the end of the financial period you received it in. This is:

the tax year (6 April to 5 April) if you’re a trust

Keeping records

You need to keep records of these donations for a further two years.

When you’ll get paid

You’ll get a Gift Aid payment by BACS within:

4 weeks if you claimed online

5 weeks if you claimed by post using form ChR1

Contact the charities helpline if your repayment is wrong or if you submitted an incorrect claim.

from limited companies

Claiming Gift Aid as a charity or CASC

Overview

You must be recognised as a charity or CASC for tax purposes.

There are rules on which donations you can claim Gift Aid on.

You can claim Gift Aid online - you should get your payment within 5 weeks.

What the donor needs to do

The donor must:

have paid at least as much in Income Tax or Capital Gains Tax in that tax year as you want to claim in Gift Aid

make a Gift Aid declaration that gives you permission to claim it

What you can claim it on

You can claim Gift Aid on donations from individuals. The donor must:

have paid the same amount or more in Income Tax or Capital Gains Tax in that tax year

You must be recognised as a charity or community amateur sports club (CASC) to claim Gift Aid.

Special rules for claiming Gift Aid

There are special rules for:

funds from sponsored challenges for example overseas treks or marathons

charity membership fees

church collections

selling goods on behalf of individuals, for example through a charity shop

charity events or to view charity property

charity auctions

volunteer expenses donated back to your charity or CASC

funds raised through charities involved in running schools

What you cannot claim it on

You cannot claim on donations:

from limited companies

made through Payroll Giving

that are a payment for goods or services or made because your charity or CASC bought goods and services

where the donor gets a ‘benefit’ over a certain limit

of shares

from charity cards or of vouchers, for example Charities Aid Foundation (CAF) vouchers

of membership fees to CASCs

you got before you were a recognised charity or CASC

Gift Aid declarations

To claim Gift Aid you need to get a Gift Aid declaration from the donor. It should state that the donor:

has paid the same amount or more in Income Tax or Capital Gains Tax in that tax year

agrees to Gift Aid being claimed

You must keep a record of declarations for 6 years after the most recent donation you claimed Gift Aid on.

Gift Aid declaration forms

The declaration must include a description of the gift and the:

name of your charity or community amateur sports club (CASC)

donor’s full name

donor’s home address (at least their house number or name and postcode)

Example declarations

Download example Gift Aid declaration forms for:

one-off donations

all donations

sponsored events

Cash donations

You can put a Gift Aid declaration on your charity’s collection envelopes.

You may still be able to claim on cash donations of £30 or less if you do not have a declaration.

Small donations scheme

You may be able to claim 25% on:

cash donations of £30 or less

contactless card donations of £30 or less collected on or after 6 April 2019

This is called the Gift Aid small donations scheme (GASDS). You do not need a Gift Aid declaration to claim.

From 6 April 2016, you can claim up to £2,000 in a tax year or £1,250 for earlier years.

Who can claim

Your charity or CASC must have claimed Gift Aid:

in the same tax year as you want to claim GASDS

without getting a penalty in the last 2 tax years

What you can claim

You can claim on donations that are eligible for Gift Aid, but not membership fees.

Collections in community buildings

in your community building

in the same council area as your community building, if you collected the donations on or after 6 April 2017

If your organisation is connected to another charity or CASC

If one of the charities has a community building, all of the connected charities can either:

claim as if they had a community building

share a single £8,000 limit - all the charities will need to write to HMRC to do this

If your charity has merged with another charity or CASC you may be able to take on the other charity’s record of good claims.

Keeping records

You need to record the:

total cash donations collected

date of the collection

date it was paid into a bank account

You’ll need to keep records of any contactless card donations that you’ve taken, for example receipts from your card machine.

For collections in community buildings you’ll also need to record:

the address of the place you collected the donations (including postcode)

the type of event

the number of events you held

an estimate of how many people were at the event

when you collected the donations

How to claim

Claim under GASDS in the same way as Gift Aid.

How to claim

You can claim Gift Aid using Charities Online with:

eligible software, like a database

a spreadsheet of your donations

For claims of over 1,000 donations you must use software.

To apply by post use form ChR1, which you can get from the charities helpline.

When you must claim

Your deadline to claim Gift Aid depends on how your charity is set up.

You need to claim for a donation within 4 years of the end of the financial period you received it in. This is:

the tax year (6 April to 5 April) if you’re a trust

Keeping records

You need to keep records of these donations for a further two years.

When you’ll get paid

You’ll get a Gift Aid payment by BACS within:

4 weeks if you claimed online

5 weeks if you claimed by post using form ChR1

Contact the charities helpline if your repayment is wrong or if you submitted an incorrect claim.


The father of a friend is a prominent doctor in the region. During the pandemic, he was characterized by prioritizing the people most in need of medical care and mobilizing civil society to help. What steps do I have to take to get it honored?

Download and fill in the honours nomination form and email it to the Honours and Appointments Secretariat.

Nominate someone for an honour or award

Overview

The honours system recognises people who have:

made achievements in public life

committed themselves to serving and helping Britain

They’ll usually have made life better for other people or be outstanding at what they do.

They must still be actively involved in what you’re nominating them for. The only honours which can be awarded after someone’s death are gallantry awards.

Whether someone gets an honour - and the honour they get - is decided by an honours committee. The committee’s recommendations go to the Prime Minister and then to the Queen, who awards the honour.

Nominating someone for an honour

Anyone can nominate someone for an honour.

How you apply depends on whether you want to:

nominate someone in the UK

nominate someone for their work in responding to coronavirus (COVID-19)

nominate someone overseas

nominate someone for a gallantry award

After you nominate someone for an honour

You’ll get an acknowledgment - but you may not hear anything else for 12 to 18 months.

All nominees will be checked by various government departments to make sure they’re suitable for an honour. This may include checks by HM Revenue and Customs (HMRC).

The honours committee reviews those nominations that are sent to it.

What people get honours for

People get honours for achievements like:

making a difference to their community or field of work

enhancing Britain’s reputation

long-term voluntary service

innovation and entrepreneurship

changing things, with an emphasis on achievement

improving life for people less able to help themselves

displaying moral courage

Honours are given to people involved in fields including:

community, voluntary and local services

arts and media

health

sport

education

science and technology

business and the economy

civil or political service

Group nominations

You can only nominate individuals for honours.

You can nominate a volunteer group for the Queen’s Award for Voluntary Service.

Nominate someone who lives in the UK

You can nominate someone for an honour online.

There’s a different process for coronavirus (COVID-19) nominations and gallantry awards.

You’ll need to write a detailed description explaining why you’re nominating them. Read the guidance on how to write a nomination.

You’ll also need:

your nominee’s name, age, address and contact details

details of relevant work or volunteering they’ve done

details of any awards or other recognition they’ve received

2 supporting letters to back up your nomination - these should be from people who know the nominee personally

You can include any evidence you have of recognition your nominee has received for their achievements, for example articles, photos or letters.

You can save your nomination and come back to it later.

Make a nomination

Make a nomination by email

You can also ask the unit questions about the nomination process.

Nominate someone for coronavirus-related work

You can nominate someone who has made an exceptional contribution to the response to the coronavirus (COVID-19) crisis in the UK.

Anyone can make a nomination and there is no deadline. Nominations will be considered by an independent honours committee.

How to make a nomination

What you need to include

You should try to include:

the nominee’s name

any contact details

their role

a summary of the impact the person has made

You can add additional documents, for example letters of support, as attachments to your email.

What happens next

You’ll get an acknowledgment. Nominations will be processed as quickly as possible.

Nominate someone who lives or works abroad

You can nominate someone for an honour if they live or work abroad and they’ve made achievements in either:

the UK and their achievement has a significant international element

another country

They’ll be given an ‘honorary award’ if they’re not:

British

a national of a country where the Queen is Head of State

There’s a different process for gallantry awards.

Download and fill in the nomination form and send it to the Royal, Ceremonial and Honours Unit, part of the Foreign, Commonwealth and Development Office (FCDO).

Recommend someone for a gallantry award

Civilian gallantry awards recognise the bravery of people who’ve put themselves in danger to save (or attempt to save) someone’s life. Recommendations are judged on:

degree of risk

how aware the nominee was of the danger

persistence

The incident must have taken place in the last 5 years. You can recommend someone after they’ve died – they’ll get a posthumous award. They do not have to be British (except for the George Cross award).

Types of gallantry awards

You can recommend someone for the:

George Cross (a first-level civilian medal for bravery, for acts of great heroism and courage in extreme danger)

George Medal (a second-level civilian medal for bravery, for acts of great bravery)

Queen’s Gallantry Medal (a third-level civilian medal for bravery, for inspiring acts of bravery)

Queen’s Commendation for Bravery/Bravery in the Air (a fourth-level civilian medal for bravery, for acts which involve risk to life)

How to recommend someone for a gallantry award

Email the Honours and Appointments Secretariat.

You’ll need to write a detailed description explaining why you’re recommending them. Include the person’s:

name

date of birth

address

Give as many details as possible about what happened. This will make your application more likely to be considered. Include:

location

date

any emergency or official services that were there

After you recommend someone for a gallantry award

All recommendations will be assessed by the George Cross Committee, which makes recommendations to the Queen, who awards the honour.

Types of honours and awards

You cannot nominate someone for a specific honour - that’s decided by the honours committee.

There are also awards for bravery, called gallantry awards.

Companion of Honour

This is awarded for having a major contribution to the arts, science, medicine, or government lasting over a long period of time.

Knight or Dame

This is awarded for having a major contribution in any activity, usually at national level. Other people working in the nominee’s area will see their contribution as inspirational and significant, requiring commitment over a long period of time.

Commander of the Order of the British Empire (CBE)

This is awarded for having a prominent but lesser role at national level, or a leading role at regional level. You can also get one for a distinguished, innovative contribution to any area.

Officer of the Order of the British Empire (OBE)

This is awarded for having a major local role in any activity, including people whose work has made them known nationally in their chosen area.

Member of the Order of the British Empire (MBE)

Awarded for an outstanding achievement or service to the community. This will have had a long-term, significant impact and stand out as an example to others.

British Empire Medal (BEM)

Awarded for a ‘hands-on’ service to the local community. This could be a long-term charitable or voluntary activity, or innovative work of a relatively short duration (3 to 4 years) that has made a significant difference.

Royal Victorian Order (RVO)

An award given by the Queen - usually to people who have helped her personally, like members of the Royal household staff or British ambassadors.

The orders

The committee decides which order someone should be a member of. You do not have to specify this in your nomination.

Order | Who can be nominated

Order of the Bath | Senior civil servants and military officers

Order of St Michael and St George | Diplomats and people serving the UK abroad

Order of the British Empire | Anyone

Companion of Honour (award) | Anyone

Royal Victorian Order | People who have served the Queen or the Monarchy in a personal way

Most awards are in the Order of the British Empire.

Honours lists

The lists of who’s received honours are published at New Year and on the Queen’s official birthday in June.

2021 New Year honours

Read a full listing of the 2021 New Year honours.

2021 Queen’s Birthday honours

Read a full listing of the 2021 Queen’s Birthday honours.

Previous honours lists

Read previous honours lists and reports on the honours system.

Foreign, Commonwealth and Development Office Honorary Awards

You can read a list of Honorary Awards approved by Her Majesty the Queen in 2021.

Civilian gallantry awards

You can read the civilian gallantry list approved by Her Majesty the Queen in 2021.