Gift Aid declaration
The donor’s permission for a charity or CASC to claim Gift Aid on their gifts.
A Gift Aid declaration is a donor’s statement that they want Gift Aid to apply to their gifts. It names the charity or CASC, gives the donor’s full name and home address, says whether it covers past, present and future gifts or just one, and explains that the donor must pay enough UK tax to cover what is claimed.
There is no set form. A declaration can be written, verbal or online; a verbal one needs a written confirmation sent to the donor with the same details, saying they can cancel within 30 days. HMRC expects most charities and all CASCs to keep declarations for 6 years from the end of the accounting period they relate to; a declaration covering future gifts is kept while the donor keeps giving, then 6 years from the final donation, and longer while HMRC is asking questions about a claim.
Worked example
A new supporter sets up a £10 monthly standing order and ticks a box on the charity’s online form saying they want Gift Aid on this and all future gifts. That one declaration covers every £10 from then on, until they cancel it.
Common mistake
Missing the tax statement. A tick box that just says “Gift Aid it” is not enough: the declaration has to explain that the donor must pay at least as much Income Tax or Capital Gains Tax as all the charities and CASCs they give to will claim, and is responsible for any difference.
Grounded in HMRC — Gift Aid declarations: claiming tax back on donations guidance. Figures last checked . General information, not tax advice.
Related terms
Gift Aid
The UK scheme that adds 25p to every £1 a taxpayer gives a charity or CASC.
CASC (community amateur sports club)
A UK sports club registered with HMRC for Gift Aid and rates relief.
CIO (charitable incorporated organisation)
A charity with its own legal identity, registered only with the Charity Commission.
Restricted fund
Money given for a stated purpose, to be spent only on that purpose.
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Questions about this term
Gift Aid declaration: common questions
- Can a Gift Aid declaration be made over the phone?
- Yes. A declaration can be made verbally, but the charity or CASC must then send the donor a written confirmation that includes the same information and tells them they can cancel the declaration within 30 days.
- How long must a charity keep Gift Aid declarations?
- Most charities and all CASCs and charitable trusts keep declaration records for 6 years from the end of the accounting period they relate to, and an enduring declaration for regular gifts is kept as long as it is in use, then 6 years from the final donation. If HMRC is asking questions about a claim, keep them until it has finished.
- Does one declaration cover all of a donor’s future gifts?
- It can. A declaration says whether it covers past, present or future donations, or just one, so a declaration covering future gifts carries on until the donor cancels it. A donor who stops paying enough tax should cancel it.
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