HMRC Charity Tax Forum – February 2019 meeting minutes published

HMRC has published minutes from the latest Charity Tax Forum meeting (18 February 2019).

Items discussed included:

  • Expenses claimed by volunteer office holders
  • Off-payroll working rules
  • Making Tax Digital
  • Corporate Criminal Offence
  • Gift Aid
  • Charity tax returns.

Importantly the requirements in relation to full forenames in Gift Aid Declarations was clarified:

  • HMRC reiterated the need for Gift Aid declarations (GADs) to include the fullest amount of information from the donor as possible. It was confirmed that although this was not currently being made mandatory, the requirement remained HMRC’s objective for the future.
  • The Charity Tax Group (CTG) met HMRC in December regarding GADs and the information they should contain – the notes of which could be found here. Forum members agreed that charities should encourage their donors to give as much information as possible, especially if they already had this data.