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For a Gift Aid payment to be valid certain conditions have to be fulfilled:
HMRC has published full guidance on the conditions for Gift Aid donations from 6 April 2000.
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HMRC recently updated the Chapter 3 Gift Aid guidance (Sections 3.6.6, 3.7.1 and 3.9.1) to include information about requirements relevant to the General Data Protection Regulations (GDPR).
Keren Caird's presentation to...
2 August 2018
Lord O'Neill of Gatley (Con) responded on 12 July 2016 to a written question to HM Treasury by Lord Shinkwin (Con), on the reclamation or recovering of Gift Aid by HMRC.
13 July 2016
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...
27 April 2016
The ICAEW has published guidance on the correct tax treatment of donations by companies to their parent charity
1 March 2016