HMRC’s detailed Gift Aid guidance (Chapter 3)
Charities wishing to review HMRC’s detailed guidance on Gift Aid should follow the links below.
- Chapter 3.1 Introduction
- Chapter 3.2 Gift Aid for individuals from 6 April 2000
- Chapter 3.3 Individuals who can make a Gift Aid donation
- Chapter 3.4 Methods of donation
- Chapter 3.5 Tax to cover
- Chapter 3.6 Gift Aid declarations
- Chapter 3.7 Recording and audit of Gift Aid declarations
- Chapter 3.8 Declarations that have been invalidated or cancelled
- Chapter 3.9 Further information on the contents of the Gift Aid declaration
- Chapter 3.10 Particular types of Gift Aid declarations
- Chapter 3.11 Gift Aid for companies
- Chapter 3.12 Tax treatment of companies making Gift Aid donations to charities or CASCs
- Chapter 3.13 Qualifying charitable donations and restrictions on Gift Aid treatment
- Chapter 3.14 Companies wholly owned by a charity or CASC
- Chapter 3.15 Estimated company donations
- Chapter 3.16 Companies only partly owned by a charity or CASC
- Chapter 3.17 Inflated member-related expenditure by companies that are wholly owned by a CASC
- Chapter 3.18 Benefits received by donors and connected persons
- Chapter 3.19 Things that are not a benefit
- Chapter 3.20 The limits on the value of benefits
- Chapter 3.21 The relevant value test
- Chapter 3.22 The aggregate value test
- Chapter 3.23 Valuing donor benefits
- Chapter 3.24 Provision of literature
- Chapter 3.25 Split payments
- Chapter 3.26 Donations to support missionaries and other full-time workers for a charitable cause
- Chapter 3.27 Keeping Gift Aid records
- Chapter 3.28 Records to be maintained
- Chapter 3.29 Means of keeping records
- Chapter 3.30 How long records should be kept
- Chapter 3.31 Using envelopes to collect cash donations
- Chapter 3.32 Donations from joint bank accounts
- Chapter 3.33 Particular situations
- Chapter 3.34 Educational trusts
- Chapter 3.35 Educational school trips
- Chapter 3.36 Church collections
- Chapter 3.37 Membership subscriptions
- Chapter 3.38 Adventure fundraising events – sponsorship payments and Gift Aid
- Chapter 3.39 Gift Aid on donations that attract a right of free admission to charity property
- Chapter 3.40 Charity auctions
- Chapter 3.41 Voluntary workers’ expenses
- Chapter 3.42 Claiming Gift Aid when goods are sold by, and the proceeds gifted to, charities
- Chapter 3.43 Charity events
- Chapter 3.44 Digital giving and social giving accounts
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