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In order for a donation to qualify under Gift Aid the donor needs to make a declaration saying that they would like to donate through the Gift Aid scheme and confirming that they have paid enough tax to cover the charity's claim. The charity can ask for a written declaration or they may accept oral declarations.
A Gift Aid declaration can apply to:
- a single donation
- all future donations to the same charity
- donations made to the charity in the previous six years or
- a combination of these options.
Download Gift Aid Declaration Form (pdf)
The charity will ask which type of declaration the donor wants to make.
A donor can use Gift Aid if the amount of tax they have paid in the tax year of the donation is sufficient to cover the amount of tax the charity will reclaim against the donation. The tax paid by the donor may be Income Tax, Capital Gains Tax or tax credits on UK company dividends. Tax years start on 6 April and run until 5 April the following year
Reclaiming tax on Gift Aid and other income
If you are a UK charity or a registered Community Amateur Sports Clubs (CASCs) you can claim back basic rate tax relating to Gift Aid donations from individuals, from HMRC Charities.
In practice this means that for every £1.00 donated through Gift Aid you can claim back 25p.
In addition HMRC will automatically pay you a further 3p for every £1 Gift Aid donation made to you between 6 April 2008 and 5 April 2011; this transitional relief has been provided by Government to allow charities to adjust to the fall in basic rate tax (from 22 per cent to 20 per cent) from 6 April 2008. This means that for every pound donated under the Gift Aid scheme the charity will continue to receive 28p.
You can also claim back tax on other income received if UK tax has been deducted before you receive it.
To make a claim your charity first needs to register with HMRC Charities. We will issue a reference number for you to use when making claims.
You can make claims at any time during the year. You can also claim for earlier years, subject to certain time limits.)
Download Gift Aid Declaration Form (pdf) |
