You can claim back 25p every time an individual donates £1 to your charity or community amateur sports club (CASC). This is called Gift Aid.
To be eligible to claim Gift Aid you must be recognised as a charity or CASC for tax purposes.
The donor must have paid at least as much in Income Tax or Capital Gains Tax in that tax year as you want to claim in Gift Aid, and make a Gift Aid declaration that gives you permission to claim it.
If the donor hasn’t made a declaration you may still be able to claim on cash donations of £20 or less, through the Gift Aid Small Donations Scheme.
There are special rules for:
You can’t claim on donations:
You can claim Gift Aid using eligible software (like a database) or a spreadsheet of your donations. For claims of over 1,000 donations you must use software.
To apply by post use form ChR1, which you can get from the charities helpline.
Your deadline to claim Gift Aid depends on how your charity is set up. You need to claim for a donation within four years of the end of the financial period you received it in. This is:
You may be able to claim 25 per cent on:
This is called the Gift Aid small donations scheme (GASDS). You don’t need a Gift Aid declaration to claim.
You can claim up to £2,000 in a tax year or £1,250 for earlier years.
You must claim on cash donations under the Gift Aid Small Donations Scheme within two years of the end of the tax year that the donations were collected in.
You need to keep records of these donations for a further two years.
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