Last updated March 2022
In January 2016 a group of charitable London arts organisations reached agreement with HMRC on guidelines for the design of Gift Aid compliant theatre patron/supporter schemes. The guidelines were non-binding and were subject to the outcome of HMRC’s 2019 Gift Aid donor benefit consultation. This update looks at what those guidelines are and how they have developed and changed in the years following.
The content of guides is correct at the time stated above but inevitably legal changes, case law and new financial reporting standards will change. You are therefore advised to check any particular actions you plan to take with the appropriate authority before committing yourself. No responsibility is accepted by the authors for reliance placed on the content of this guide.