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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Charities call for Gift Aid Emergency Relief

Operation of the Gift Aid Small Donations Scheme (GASDS) during the COVID-19 crisis

Claiming Gift Aid on tickets for events cancelled due to COVID-19

Practical relaxations to the operation of Retail Gift Aid while offices are closes during COVID-19

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

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

Benefits of joining the Gift Aid practical issues working group – member testimonials

News

Charities call for Gift Aid Emergency Relief

Operation of the Gift Aid Small Donations Scheme (GASDS) during the COVID-19 crisis

Claiming Gift Aid on tickets for events cancelled due to COVID-19

Practical relaxations to the operation of Retail Gift Aid while offices are closes during COVID-19

Consultations

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

CTG responds to technical consultation on Gift Aid and Intermediaries

Consultation on simplification of the Gift Aid donor benefit rules

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