Gift Aid
The Gift Aid Scheme allows Charities (including churches) to reclaim the tax that UK taxpayers have already paid on their eligible donations. This equates to an additional 25p for every £1 donated – at no extra cost to the donor. Charities can claim Gift Aid on any donations that meet the eligibility criteria.
For more information look at the parish resources website here.
To claim Gift Aid:
- The PCC needs to be registered with HMRC.
- A signed Gift Aid Declaration must have been completed and retained by the PCC for all donations being claimed for. Appendix M – Gift Aid Declaration
- Records of all eligible Gift Aid donations must be retained along with all Gift Aid Declarations.
- Periodically a claim must be made to HMRC with a summary of all eligible donations. This can be carried out on the HMRC’s website, using commercial software or via a paper form ChR1. HMRC will then pay the reclaimed tax to the PCC.
For claiming gift aid online Claiming-Online-December-2019.pdf
Gift Aid Small Donations Scheme
The small donations scheme allows a Gift Aid style payment from HMRC on eligible cash or contactless card donations of £30 or less where there is no Gift Aid declaration. GASDS can be claimed on up to £8,000 of donated income per tax year per church as long as you have also claimed Gift Aid on at least £800 of donations per church (below this the cap is pro-rated). The scheme guidance varies for single church parishes compared to parishes with more than one church, please see guidance below:
Appendix S – Single Church Parishes
