How do I navigate the HMRC guidance?

A collection of modern British banknotes and coins surrounding the HM Revenue Customs heading on a UK Government tax form.

You can start by using a search engine and this should bring up simple guidance on gov.uk.

There is more detailed guidance in HMRC’s Chapter 3. And guidance on the Gift Aid Small Donations Scheme (GASDS) can be found in HMRC’s Chapter 8 (GASDS).

The tax legislation can be found at ITA 2007 s413 onwards, and this is supplemented by the Gift Aid Regulations 2016 and the Small charitable donations regulations 2013.

HMRC publish model declarations for single and multiple donations.

Guidance for Gift Aid intermediaries can be found at Annex ix

CTG does not provide tax advice and so the information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future.