My charity often receives donations of second hand clothes and other items which we pass on to people in need. These are given as gifts and we do not accept payment for them, nor do we offer payment to the donors. Can we still claim gift aid on unpaid donations?

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.

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

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.

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

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

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.

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

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.

has 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:

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.


I am on full time role and I am on Pay as you earn(PAYE) to pay income tax. I was approached by a charity asking permission to claim back my tax If I give permission to the charity to claim tax back, are they eligible to claim?

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.

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

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.

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

Claiming Gift Aid as a charity or CASC

Overview

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

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

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 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

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

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

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

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.

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

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.

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

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

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 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.

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

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

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

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 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.

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

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:

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

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.

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

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.

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

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

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.

has 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 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.

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

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

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.

agrees to Gift Aid being claimed

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.

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

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

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.