Overview
The donor signs a written declaration confirming they’re a UK taxpayer and agreeing that the charity can treat the donation as made after basic-rate tax. The charity keeps the declaration as evidence and doesn’t send it to HMRC.
Deadlines
There’s no filing deadline for the declaration, which can be completed before, during or after the donation. The charity must claim Gift Aid within 4 years of the end of the tax year of the donation.
Requirements
- The donor must be a UK taxpayer who has paid, or will pay, enough Income Tax or Capital Gains Tax to cover all Gift Aid claimed.
- The donor must give a full name and UK home address with postcode.
- The charity must be a registered charity or CASC, hold the signed declaration and be able to link each donation to a donor.
Completing the declaration
The donor ticks the Gift Aid box, enters the amount and the charity’s name, confirms their taxpayer status, adds their details and dates the form. The charity claims online through Charities Online. Higher and additional rate taxpayers can claim extra relief through Self Assessment.
| Form | Description |
|---|---|
| Charity Gift Aid Declaration (single donation) | Lets a charity claim Gift Aid on one donation. Kept by the charity |
| SA100 (TR 4, boxes 5 to 10) | Where higher or additional rate taxpayers claim extra Gift Aid relief |
Frequently Asked Questions
Let’s Discuss Your Requirements
Have a question about our services? Speak with our team to discuss your engagement, deadlines and the support you need.
Does The Declaration Have To Be Sent To HMRC?
No. The Gift Aid declaration is not sent to HMRC. The charity or CASC keeps the signed declaration as evidence and claims the Gift Aid online through Charities Online. HMRC may ask to see your records later, so the declaration should be stored safely and linked to each donation it covers.
Can a Business Address Be Used?
No. The donor must give their full UK home address, including the postcode, because Gift Aid is based on the individual’s personal tax position. A business address, a PO box or an address outside the UK is not suitable, and the charity should not claim Gift Aid on that donation until a valid home address is provided.
What If The Donor Pays Less Tax Than The Gift Aid Claimed?
The donor is responsible for paying the difference. Gift Aid can only be claimed if the donor has paid, or will pay, enough Income Tax or Capital Gains Tax in the tax year to cover all the Gift Aid claimed on their donations. If they have not, HMRC may ask them to pay the shortfall. Donors who are unsure about their tax position should check before signing a declaration.
Is There a Deadline For Completing a Gift Aid Declaration?
There is no filing deadline for the declaration itself. It can be completed before, during or after the donation. However, the charity must make its Gift Aid claim within 4 years of the end of the tax year in which the donation was made. We recommend collecting declarations at the time of the donation so that no claim is missed.
Who Can Claim Gift Aid On a Donation?
Gift Aid can only be claimed by a registered charity or a Community Amateur Sports Club (CASC). The organisation must hold the signed declaration and be able to link each donation to the donor who made it. If your organisation is not registered, it cannot claim Gift Aid, even if the donors are UK taxpayers.
What Details Must a Donor Provide On The Declaration?
The donor ticks the Gift Aid box and enters the donation amount and the charity’s name. They then confirm that they are a UK taxpayer, add their full name and UK home address with postcode, and date the form. Missing or incorrect details can make the declaration invalid, so we advise charities to check each form before filing it.
Can Higher Rate Taxpayers Claim Extra Relief On Their Donations?
Yes. The charity claims basic-rate tax relief through Gift Aid, but higher and additional rate taxpayers can claim extra relief on their own donations through their Self Assessment return (SA100, TR 4, boxes 5 to 10). Keeping a record of the donations made during the tax year helps you complete this section accurately. We can prepare your return and make sure the relief is claimed correctly.
Who Is Responsible For Keeping Gift Aid Records?
The charity or CASC is responsible for keeping the signed declarations and a clear record linking each donation to a donor. These records support every Gift Aid claim made through Charities Online. Good record keeping makes claims quicker and reduces the risk of questions or repayment requests from HMRC.