Whose donations are valid for Gift Aid?

Gift Aid may only be claimed on donations by UK taxpayers who have paid at least the Gift Aid amount in tax (income and capital gains) in the tax year in question on all their Gift Aided donations, and who have provided a completed Gift Aid declaration form. This can be provided in written or oral form, but either way the charity needs to have details in wording per HMRC’s model declarations. If this is given orally, the charity must either keep a recording of the conversation or send the donor written confirmation of the details.

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Ross Palmer

Senior Tax Manager

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