What are the requirements for Declarations?

Close-up of man making contactless payment with smart phone.

A Gift Aid declaration can be made to the charity or an intermediary such as a fundraising platform. The donor can make the declaration in writing, orally, online, or by email.

Where a donor makes an oral declaration, the charity should provide a copy of the declaration to the donor.

The declaration must include the following elements:

name and home address of the donor
name of the charity
identify the gift or gifts to which the gift aid declaration relates
confirm that the identified gift or gifts are to be qualifying Gift Aid donations

There is no requirement for donor’s title or signature.

The charity must explain to the donor that they must be a UK Taxpayer and that if they haven’t paid enough UK income tax or capital gains tax in the year to cover the Gift Aid claim, then they would have to pay the shortfall to HMRC.

HMRC publish model declarations. It is recommended that charities use these, but it is not mandatory.

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.