.png)
.png)
30 March 2021
Which charitable donations qualify for gift aid?
HMRC’s basic guidance on the availability of gift aid is simple. It is that a recognised charity can claim gift aid on donations from individuals. The donor must have paid the same amount or more in income tax or capital gains tax in that tax year and make a gift aid declaration that gives the charity permission to claim it.
However there are then some special rules which are not entirely clear.
Readers are asked if donations made to a charity in the following pre-Covid circumstances can be the subjects of a gift aid claim.
- Bill gives a talk to a Women’s Institute meeting and in return is offered a small payment to be given to a good cause of his choice. He remits it to a registered charity along with a gift aid form. The charity is aware of the history of the receipt and understands that...
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
