HMRC Guidance on Gift Aid
HM Revenue & Customs (HMRC) published updated
guidance on Gift Aid declarations on 24 February 2012. Taken from
the HMRC website, we bring you the information that is most
relevant to PTAs.
PTAs do not need to change their existing Gift Aid declaration
forms immediately - HMRC will continue to accept Gift Aid claims on
donations made on the old forms until 31 December 2012. However,
where possible, PTAs should incorporate any additional information
required under the new guidance, so that staff and volunteers are
providing the correct information to donors. You can check to see
if your declaration forms include all that is needed by looking at
Gift Aid declarations can be made in writing (either on paper or
electronically) and orally (in person or by telephone).
Written declarations should be made on forms based on the HMRC model. You can also print
these onto collection envelopes used during school fundraising
events, non-events and sponsored activities, as well as onto the
more traditional fundraising sheet.
If the declaration is being made electronically (via text, email
or through a website) there must be a note or statement to the
donor stating that they must pay at least as much UK Income Tax
and/or Capital Gains Tax for the year of donation as you, and any
other charities and CASCs they donate to, will claim on their
donation(s). This must be clear and visible when the donor is
completing their declaration and the website should be constructed
to ensure the donor reads the statement before completing the
declaration. Where possible, the message should also tell them
exactly how much that tax is.
If declarations are made orally, your PTA may want to keep an
audible record of them. If not, then you must send a written
confirmation to the donors of their declarations. See the HMRC website for full details on what this
must include. The oral declaration is not effective until you send
this written confirmation to the donor. The donor then has 30 days
to cancel the declaration. If they do cancel, then you must repay
HMRC any tax you have reclaimed. Any correspondence must be kept a
record of, either electronically or on paper.
With both written and oral declarations, Gift Aid eligibility
cannot be assumed. It must be a positive decision by donors - so a
box needs to be ticked or verbally accepted. It is not acceptable
to assume your donors are eligible 'unless told otherwise' to give
Declarations linked to sponsored events
To save time and help you with your record keeping, use the declaration form from the HMRC website. If you
decide to create your own declaration form, then there are a number
of required fields:
the sponsor's name
the sponsor's home address
the amount collected
the date collected
a tick box to have the amount treated as a Gift Aid donation
the date when the sums collected were handed over to your
What do you do if you want to make a joint
If the money raised is going both to your PTA and an outside
charity, then the two charities must ensure that the donor is aware
of how the donation will be split across the charities. Each
charity must keep records of how the donations were split between
them, to be shown to the HMRC if required.
HMRC may ask to see the declarations from your donors, so you
must keep these records to support your Gift Aid repayment claims.
Every donation included in a claim must be supported by a Gift Aid
Visit the HMRC website for all the details on the
new Gift Aid regulations.
NOTE: You can only claim Gift Aid if your
association is a registered charity.
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