Operating a Gift Aid Scheme

Standing Order Records

Donor Register

You should keep some kind of donor register, which contains

• The donor’s full name
• The donor’s full address, including postcode
• The date of the Declaration
• The date the Declaration was valid from
• The method of donation, eg envelope, plus the number, Standing Order, cheque, or occasional donation envelope – or a combination of these.

You then need to keep records of the donations made. Read on for Standing Order records, or click on links on the right for other types of donations.

Standing Order records

You should keep a record of payments made by Standing Order. The bank statements should be checked every month - banks do sometimes make mistakes! You also need to check that the name on the bank statement matches the name on the Declaration. Joint accounts are acceptable, but a wife’s account for a husband’s Declaration or business accounts are not. Initials and surname should show up so that people with the same surname can be distinguished.

You should keep a record of the amount actually received, date received and bank statement reference for each donation by Standing Order. For example:

Note that only payments received from 6th April should appear at the beginning of the tax year, and payments received from 1st to 5th April belong to the end of the tax year. You will need to take special note of Standing Orders due around 4th to 7th of every month. You may have 13 payments received in one tax year, then 11 in the next. There can be no “late payments” with Gift Aid!

Follow these links for Envelope records or for Cash and other donations