Getting Started with Gift Aid

Under Gift Aid, your donors can give any amount of money, large or small, regular or one-off, and the church can reclaim the tax - subject to a few simple rules.

All you need from your donor is a simple Declaration saying that they want to use Gift Aid. A declaration can cover one or more donations, and it can be made in writing, by email or orally. It can also be backdated to cover all donations received in the last 6 years (see Claim back period for full details).

However, for Gift Aid to work, there are some requirements which must be fulfilled:

The individual must

• Be a UK taxpayer
  and
• Have paid sufficient tax to cover the claim you make to HMRC Charities (previously Inland Revenue)

The church must

• must hold a valid Gift Aid Declaration for every Donor included in the repayment claim
  
  and
• have an audit trail from donor
• through the church’s books and records to the cash book and bank statements

Follow the links in the right box to find out more. First find out about Declarations.