Overview
The donor signs a written declaration confirming they’re a UK taxpayer and agreeing that the charity can treat the donation as made after basic-rate tax. The charity keeps the declaration as evidence and doesn’t send it to HMRC.
Deadlines
There’s no filing deadline for the declaration, which can be completed before, during or after the donation. The charity must claim Gift Aid within 4 years of the end of the tax year of the donation.
Requirements
- The donor must be a UK taxpayer who has paid, or will pay, enough Income Tax or Capital Gains Tax to cover all Gift Aid claimed.
- The donor must give a full name and UK home address with postcode.
- The charity must be a registered charity or CASC, hold the signed declaration and be able to link each donation to a donor.
Completing the declaration
The donor ticks the Gift Aid box, enters the amount and the charity’s name, confirms their taxpayer status, adds their details and dates the form. The charity claims online through Charities Online. Higher and additional rate taxpayers can claim extra relief through Self Assessment.
| Form | Description |
|---|---|
| Charity Gift Aid Declaration (single donation) | Lets a charity claim Gift Aid on one donation. Kept by the charity |
| SA100 (TR 4, boxes 5 to 10) | Where higher or additional rate taxpayers claim extra Gift Aid relief |
FAQs
Frequently asked questions
Does the declaration have to be sent to HMRC?
No. The charity keeps it and claims online through Charities Online.
Can a business address be used?
No. The donor must give a full UK home address including postcode.
What if the donor pays less tax than the Gift Aid claimed?
The donor must pay the difference.