Donations and Gift Aid

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Under current UK tax rules, donors are afforded a variety of differing tax reliefs for charitable donations. The rules offer donors tax relief on charitable donations for income tax, capital gains tax and inheritance tax.

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Latest on Donations and Gift Aid

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Donations and Gift Aid

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Latest on Donations and Gift Aid

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The tax administration framework – supporting a 21st century tax system

OTS report highlights the importance of HMRC working with the charity sector to use third party data to maximise Gift Aid claims

CTG Expert Insight session: Gift Aid – HMRC user research (10 June)

Gift Aid on donations received via Facebook

Tax updates

Retail Gift Aid changes – new de minimis limit for end of year letters

Gift Aid donor benefit rules “relevant value” test changed

Gift Aid guidance updated to include references to GDPR

HMRC GASDS guidance for “Community Buildings” updated

Events

Commentary

Gift Aid and Tax returns – the cautionary tale of Mr Webster

Data Protection and Third Party Fundraising Platforms

Gift Aid qualifying donations and application of HMRC guidance – the Champions Fun Learning Centre case

2017 Gift Aid round-up

News

OTS report highlights the importance of HMRC working with the charity sector to use third party data to maximise Gift Aid claims

CTG Expert Insight session: Gift Aid – HMRC user research (10 June)

Gift Aid on donations received via Facebook

Tackling the Gift Aid gap – new integration between JustGiving and SwiftAid (27 May 2021)

Consultations

The tax administration framework – supporting a 21st century tax system

Making tax easier through smarter use of third party data – OTS Call for Evidence

Annual return for 2018 – information collected from charities will not include questions on Gift Aid and rates relief

Gift Aid donor benefits consultation – CTG response

Press releases

CTG comments on new Gift Aid confirmation statements

CTG welcomes GASDS changes but highlights cumulative tax burden on charities as a range of new rules are implemented

CTG responds to HMRC consultation on Gift Aid and Intermediaries

CTG comments on Gift Aid Small Donations Scheme consultation response