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 giving to charity through digital platforms, including social media and fundraising websites.

The guidance reminds users that the general rule still applies: that donors must only claim Gift Aid when donating their own money when using social giving opportunities. The donor must also still give the charity a valid Gift Aid declaration, to declare that they have paid, or will pay, UK income tax or capital gains tax in support of a donation.

HMRC has also now included a number of worked examples to clarify specific situations to users.