Guide to Gift Aid

Background to Gift Aid

• What is Gift Aid?
• Value of Gift Aid
• Who can claim Gift Aid?
• What can be Gift Aided?

Administering Gift Aid

• Who qualifies to be a Gift Aid donor?
• Declarations
• Aggregating donations
• Gift Aid Small Donations Scheme (GASDS)
• Community buildings

Dealing with HMRC

• HMRC registration
• Charities Online
• Repayment claims
• Useful HMRC forms