HMRC’s detailed Gift Aid guidance (Chapter 3)

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Charities wishing to review HMRC’s detailed guidance on Gift Aid should follow the links below.

Chapter 3.1 Introduction
Chapter 3.2 Gift Aid for individuals from 6 April 2000
Chapter 3.3 Individuals who can make a Gift Aid donation
Chapter 3.4 Methods of donation
Chapter 3.5 Tax to cover
Chapter 3.6 Gift Aid declarations
Chapter 3.7 Recording and audit of Gift Aid declarations
Chapter 3.8 Declarations that have been invalidated or cancelled
Chapter 3.9 Further information on the contents of the Gift Aid declaration
Chapter 3.10 Particular types of Gift Aid declarations
Chapter 3.11 Gift Aid for companies
Chapter 3.12 Tax treatment of companies making Gift Aid donations to charities or CASCs
Chapter 3.13 Qualifying charitable donations and restrictions on Gift Aid treatment
Chapter 3.14 Companies wholly owned by a charity or CASC
Chapter 3.15 Estimated company donations
Chapter 3.16 Companies only partly owned by a charity or CASC
Chapter 3.17 Inflated member-related expenditure by companies that are wholly owned by a CASC
Chapter 3.18 Benefits received by donors and connected persons
Chapter 3.19 Things that are not a benefit
Chapter 3.20 The limits on the value of benefits
Chapter 3.21 The relevant value test
Chapter 3.22 The aggregate value test
Chapter 3.23 Valuing donor benefits
Chapter 3.24 Provision of literature
Chapter 3.25 Split payments
Chapter 3.26 Donations to support missionaries and other full-time workers for a charitable cause
Chapter 3.27 Keeping Gift Aid records
Chapter 3.28 Records to be maintained
Chapter 3.29 Means of keeping records
Chapter 3.30 How long records should be kept
Chapter 3.31 Using envelopes to collect cash donations
Chapter 3.32 Donations from joint bank accounts
Chapter 3.33 Particular situations
Chapter 3.34 Educational trusts
Chapter 3.35 Educational school trips
Chapter 3.36 Church collections
Chapter 3.37 Membership subscriptions
Chapter 3.38 Adventure fundraising events – sponsorship payments and Gift Aid
Chapter 3.39 Gift Aid on donations that attract a right of free admission to charity property
Chapter 3.40 Charity auctions
Chapter 3.41 Voluntary workers’ expenses
Chapter 3.42 Claiming Gift Aid when goods are sold by, and the proceeds gifted to, charities
Chapter 3.43 Charity events
Chapter 3.44 Digital giving and social giving accounts

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Latest on Gift Aid

Tax updates

Tax updates

Gift Aid guidance updated to include references to GDPR
HMRC recently updated the Chapter 3 Gift Aid guidance (Sections 3.6.6, 3.7.1 and 3.9.1) to include information about requirements relevant to the General Data Protection Regulations (GDPR). Keren Caird's presentation to...

2 August 2018
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Lords question on liability to repay Gift Aid
Lord O'Neill of Gatley (Con) responded on 12 July 2016 to a written question to HM Treasury by Lord Shinkwin (Con), on the reclamation or recovering of Gift Aid by HMRC. Lord Shinkwin: "On how...

13 July 2016
- Gift Aid
HMRC updates guidance on Gift Aid and digital giving
HMRC has published an update to its Gift Aid guidance, regarding digital giving and social giving accounts. This update is in recognition of the increasing number of new and innovative ways of...

27 April 2016
- Gift Aid
Guidance on donations by a company to its parent charity
The ICAEW has published guidance on the correct tax treatment of donations by companies to their parent charity

1 March 2016
- Gift Aid

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HMRC’s detailed Gift Aid guidance (Chapter 3)

Get email updates on Gift Aid

This content is available to our members

Latest on Gift Aid

Tax updates

Gift Aid guidance updated to include references to GDPR

Lords question on liability to repay Gift Aid

HMRC updates guidance on Gift Aid and digital giving

Guidance on donations by a company to its parent charity