New Model Gift Aid Declarations

Gift Aid Declarations provided by HMRC were updated in September 2015 using clearer and more understandable language after lobbying by the sector and the accountancy profession. It was felt that the old wording was confusing; including references to Council Tax and VAT, and may have been preventing some donors from providing a Gift Aid Declaration.

HMRC has recently revised its model Declaration form, and confirmed that a valid Gift Aid Declaration must now contain the following information:

  • The charity’s name
  • The donor’s name and home address
  • An indication of whether the declaration is to cover past, present or future donations, or just a single donation
  • A statement (which can be included as a tick box) that the donor intends to make the donation under Gift Aid
  • A statement that the donor is a UK taxpayer and that they understand that if they pay less income tax and/or capital gains tax in the current year than Aid claimed, it is their responsibility to make up the difference.

The updated wording should be used from 6 April 2016 and the template wording can be found at https://www.gov.uk/guidance/gift-aid-declarations-claiming-tax-back-on-donations Charities are however free to design their own Gift Aid Declarations as long as they include all the required elements.

Declarations made before 6 April 2016, for existing donors who use the old wording, do not need to be changed or updated. By way of a concession HMRC has agreed that where stocks of printed materials ordered and printed before 21 October 2015 are still held charities may use this up rather than be forced to dispose of them.

Please contact Laura Masheder for further advice, or enquiry@garbutt-elliott.co.uk – 01904 464 100