Donation Charity Gift Aid

Declaration Aid Charity Gift

A Charity Gift Aid Declaration is a donor’s written confirmation that allows a registered charity or Community Amateur Sports Club (CASC) to claim Gift Aid on a donation. The donor ticks the Gift Aid box, enters the donation amount and the charity’s name, confirms they are a UK taxpayer, and gives their title, name, full UK home address with postcode, and the date. If the Income Tax and/or Capital Gains Tax paid in the tax year is less than the Gift Aid claimed on all donations, the donor must pay the difference. The charity keeps the declaration as evidence rather than sending it to HMRC, and claims the tax online through Charities Online within 4 years of the end of the tax year in which the donation was made.

Charity Gift Aid Declaration Single Donation Declaration

Purpose

The Charity Gift Aid Declaration is a donor’s written declaration allowing a charity to claim Gift Aid on a donation. It confirms that the donor is a UK taxpayer and agrees that the charity can treat the donation as made after basic-rate tax. The declaration is kept by the charity as evidence and is not sent to HMRC.

Deadlines

There is no filing deadline for the declaration itself; it can be given before, during, or after the donation. The charity must claim Gift Aid from HMRC within 4 years of the end of the tax year in which the donation was made.

Requirements

The donor must be a UK taxpayer who has paid, or will pay, enough Income Tax or Capital Gains Tax in the tax year to cover the Gift Aid claimed on all donations. The donor must provide a full name and a home address in the UK, since a business address will not do. The charity must be a registered charity or CASC, hold the signed declaration and be able to link each donation to a donor.

Filing Process

The donor first ticks the box confirming that he or she wants to Gift Aid the donation, then enters the amount of the donation in pounds and the name of the charity. The donor then confirms that he or she is a UK taxpayer and understands that if the Income Tax and/or Capital Gains Tax paid in the tax year is less than the Gift Aid claimed on all donations, the donor must pay the difference. Next comes "My Details": the title, first name or initials, surname, and the full home address including postcode, because the address is used to confirm the donor as a UK taxpayer. The donor then dates the declaration. The charity keeps the form (or a record of it) and uses the details to submit its claim to HMRC online through the Charities Online service. The form also reminds the donor to tell the charity if he or she wishes to cancel the declaration, changes name or address, or no longer pays enough tax. A donor who pays Income Tax at the higher or additional rate can claim the additional relief by entering the donation in the Gift Aid boxes on the Self Assessment return (SA100 page TR 4, boxes 5 to 10) or by asking HMRC to adjust the tax code.