News & Opportunities

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Gift Aid declarations need to be updated from April 2016

HMRC have released new wording for the gift aid declarations which are compulsory from next April. It closes the gap in provision about whose responsibility it is to repay taxes if the Gift Aid donor does not pay enough taxes to cover their donation.

Read the NVCO overview here.

What has changed?

  • The new Declaration is shorter in that it removes unnecessary references to VAT and Council Tax
  • It contains a clearer call to action to demonstrate the value of making a Gift Aid claim.
  • It includes new wording that make clear the responsibility of donors to have paid sufficient tax to cover their Gift Aid donation, and their responsibility to pay any difference.

No change to existing declarations:

  • The new Declaration applies to all new donations. Declarations that are already in place will not have to be updated. Consequently, charities do not have to spend time and money inviting donors to update existing declarations.
  • HMRC recommends that all charities and Community Amateur Sports Clubs (CASCs) use the wording of the HMRC approved model declaration. However, that they remain free to adapt the model declaration, for example to include their own branding or additional messages.

You can see what must be included in a Gift Aid Declaration in the newly updated Chapter 3.6.2 of the HMRC guidance.