Change to the wording of Gift Aid declarations

New declarations need to use the revised wording by 6th April 2016. So what do you need to know and what do you need to do? New blog from Claire Welling of WYCAS.

Photo of a Gift box

Not much has changed; the declaration now needs to state:

  • The name of your charity
  • The donor’s name
  • The donor’s home address
  • Whether the declaration covers past, present or future donations or just one donation
  • A statement that the donors wants Gift Aid to apply (could be a tick box or written or online declaration)
  • An explanation that the donor needs to pay the same amount or more of UK income tax and/or Capital Gains Tax as all charities and CASCs will claim on the donor’s gifts in a tax year and that the donor is responsible for any difference.

So long as you have done these things, you can construct your own declaration. However, the model declarations on the HMRC website have been approved by HMRC and if you wish to be certain that you meet the rules or you don’t have time to construct your own, you can use the model. The example claim forms can be downloaded from this government website: https://www.gov.uk/claim-gift-aid/gift-aid-declarations

What“s changed?

Firstly, the removal of references to Council Tax and VAT.  Charities have been asking to remove references to these taxes (as they do not count for Gift Aid purposes) and although the declaration made clear that they didn’t count, it only ended up confusing donors.

Secondly the declaration needs to refer to the  fact that the donor is responsible for any difference.

So…Start thinking about updating and printing declarations. You have till the 5th April 2016 to use up your existing stock of declarations using the old wording, but you will need to start using the new declarations from the 6th April 2016. If you do not use the correct wording your Gift Aid claims may be invalid.

Remember, you (as the charity) are responsible for the correct wording of the Gift Aid Declaration. 

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