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Gift Aid donations

The Gift Aid scheme is available to all UK taxpayers. The charity or Community Amateur Sports Clubs (CASC) concerned can take a taxpayer’s donation and, provided all the qualifying conditions are met, can reclaim the basic rate tax allowing for an extra 25p of tax relief on every pound donated to charity.

Higher rate and additional rate taxpayers are eligible to claim tax relief on the difference between the basic rate and their highest rate of tax. This can be actioned through their self assessment tax return or by asking HMRC to amend their tax code.

HMRC’s guidance on Gift Aid has recently been updated. A new section on digital / social giving has been added. HMRC has said that it recognises there are many new and innovative ways of giving to charity through digital platforms including social media and fundraising websites. However, the guidance stresses that donors must only claim Gift Aid when donating their own money when using social giving opportunities.

The donor must continue to provide the charity a valid Gift Aid declaration, to declare that they have paid, or will pay, UK income tax or capital gains tax in support of a donation.  The guidance includes some helpful examples to help determine when a donation would qualify for Gift Aid.


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