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New Gift Aid Declaration

19th November 2015

HMRC has published, on 22 October, new model Gift Aid Declarations for one-off donations, multiple donations, and sponsored events. These can be found on HMRC website.

Charities can continue to use stocks of the old declaration forms until 5 April 2016, after which the new Declarations must be used, although Declarations already in place will not need to be updated. Failure to use the new form may result in Gift Aid claims being invalid. 

It is understood that HMRC have agreed to extend this concession to stocks of pre-printed Gift Aid Declarations and collection envelopes, ordered before 22 October 2015, held by all charities, although they encourage all charities to use the new wording as early as practicable.

The new model form is shorter, removing references to VAT and Council Tax, and includes a headline statement of the value of Gift Aid – “Boost your donation by 25p of Gift Aid for every £1 you donate”.  The new wording also makes it clear that the donor is responsible for any shortfall in the event that the amount of Gift Aid claimed exceeds the UK tax they pay.

While use of the model Declaration is recommended, it can be adapted by individual Charities provided that it includes:

  • The name of the charity or CASC
  • The donor’s name
  • The donor’s home address including postcode
  • Whether the declaration covers past, present and future donations or a single donation
  • A statement (can be a tick box or online declaration) that the donor wishes Gift Aid to apply
  • A statement that the donor is a UK taxpayer and understands that they need to pay at least the same amount of UK income and/or capital gains tax as all charities and CASCs will claim on their gifts in a tax year, and that the donor is responsible for paying any difference

Sponsorship forms for sponsored events can include a Gift Aid Declaration, which must also include:

  • The amount of donations collected
  • The date that pledged donations were collected
  • The date when the donations were passed to the charity or CASC

For advice on the new Gift Aid declaration requirements, please contact Helen Berg or your usual haysmacintyre adviser.

Helen Berg
Not for Profit Tax Director
hberg@haysmacintyre.com

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