HMRC has finally provided official confirmation that charities and CASCs holding stocks of printed materials, which were ordered and printed before 21 October 2015, can use up their current stock before using the new declaration.

HMRC’s revised guidance includes the following statement:

The template declarations were amended and published 21 October 2015 for use by April 2016. HMRC recommends using the new declaration now. Charities and CASCs holding stocks of printed materials that were ordered and printed before the new declaration was amended, can use up their current stock before using the new declaration.

HMRC has given no clear indication of how charities should demonstrate that their stock predates October 2015, but we suggest that charities retain all related records for as long as the old declarations are being used.