Download - Gift Aid
![Page 1: Gift Aid](https://reader035.vdocument.in/reader035/viewer/2022072015/568130b7550346895d96d613/html5/thumbnails/1.jpg)
©copyright AAT 2007
Gift Aid
John Caladine
FCCA, CTA, FCIE
![Page 2: Gift Aid](https://reader035.vdocument.in/reader035/viewer/2022072015/568130b7550346895d96d613/html5/thumbnails/2.jpg)
©copyright AAT 2007
Topics to be covered
1. New Charities Online Filing
2. Gift Aid Small Donations Scheme
3. Update Gift Aid in general
![Page 3: Gift Aid](https://reader035.vdocument.in/reader035/viewer/2022072015/568130b7550346895d96d613/html5/thumbnails/3.jpg)
©copyright AAT 2007
Charities Online HM Revenue & Customs
• From 22 April 2013
• Current R68 forms and postal repayment replaced by three options
• Online claim form accessed through HMRC website
• Online externally developed software interface
• Paper claim form
![Page 4: Gift Aid](https://reader035.vdocument.in/reader035/viewer/2022072015/568130b7550346895d96d613/html5/thumbnails/4.jpg)
©copyright AAT 2007
Online Claim Form
• Accessed through HMRC website
• Maximum 1,000 donors
• Unlimited claims - even same day
• Downloadable spreadsheet template
• One error on form, whole claim rejected
• Aggregated donations
• Sponsored events
![Page 5: Gift Aid](https://reader035.vdocument.in/reader035/viewer/2022072015/568130b7550346895d96d613/html5/thumbnails/5.jpg)
©copyright AAT 2007
Online externally developed
• More than 1,000 donors
• Charity software providers develop module to facilitate
• Develop own interface software
• Technical pack from:
http://www.hmrc.gov.uk/softwaredeveloper/gift-aid-repayment.htm
![Page 6: Gift Aid](https://reader035.vdocument.in/reader035/viewer/2022072015/568130b7550346895d96d613/html5/thumbnails/6.jpg)
©copyright AAT 2007
Paper Claim Form
• New ChRI
• Time consuming
• 90 donors
• Cannot photocopy
• Telephone: 0845 302 0203
![Page 7: Gift Aid](https://reader035.vdocument.in/reader035/viewer/2022072015/568130b7550346895d96d613/html5/thumbnails/7.jpg)
©copyright AAT 2007
Gift Aid Small Donations Scheme Outline
• From 6 April 2013
• Separate from existing Gift Aid system
• Made by Individuals Cash less than £20
• Received in the UK
• Basic core limit £5,000 donations refund £1,250
• No paperwork, no Gift Aid declaration certificate
• Claim on same form - separate section
![Page 8: Gift Aid](https://reader035.vdocument.in/reader035/viewer/2022072015/568130b7550346895d96d613/html5/thumbnails/8.jpg)
©copyright AAT 2007
Records/qualifications to claim
• Charity for two complete tax years
• Charity completed two successful Gift Aid claim in two out of last
four years and at least every other year• Audit trail
Date
Cash collected
Who collected it
Identification of £20
Bank money• Not available to donors using Gift Aid Declaration Certificates
![Page 9: Gift Aid](https://reader035.vdocument.in/reader035/viewer/2022072015/568130b7550346895d96d613/html5/thumbnails/9.jpg)
©copyright AAT 2007
Community building
• Further claim if using a community building another £1,250
• Rooms/building open to public:
Church
Halls
Hotel
Not: Restaurant
Charity Shop
• Activities must take place six times a year
• Group of ten on each of at least six occasions
• Different community building, additional claim
• Post Code needed
![Page 10: Gift Aid](https://reader035.vdocument.in/reader035/viewer/2022072015/568130b7550346895d96d613/html5/thumbnails/10.jpg)
©copyright AAT 2007
General matters
• HMRC visits
• Basic rate tax payer
• Higher rate tax payer
• Gift Aid Declaration Certificates
• Abuse
• Loans
• Update Authorised Official
Responsible person
Nominee/agent
Forms ChV1