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An examination of the gift aid changes for the new financial year
KEY POINTS
- Gift aid claims can be made online.
- Claiming under the small charitable donations scheme.
- Small donation cap covers connected charities.
- Charitable activities in community buildings.
- New process for charity shops obtaining gift aid on the sale of donated goods.
The fiscal landscape for charities in 2013/14 will feature some significant modifications most notably with regard to gift aid.
The three material changes that affect most charities are discussed in this article. They are: claiming gift aid electronically the small charitable donations schemes and the simplification of the rules for charity shops’ gift aid claims.
Charities online
The most significant change affects the way in which charities reclaim gift aid. This will affect all charities that make such claims and could have a...
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