Gift Aid Declarations and Contribution 2013 documents
Gift Aid Declaration Form plus notes on Gift Aid.
Gift Aid 2013 update
Please note that although the wording for Gift Aid declarations has changed from 1 January 2013, there is no need to replace existing Gift Aid declarations. It is simply a matter of using the new wording for new Gift Aid declarations made from 1 January 2013.
The HMRC website at http://www.hmrc.gov.uk/news/new-guid-giftaid.htm states:
Finally, where a charity has already received a Gift Aid declaration based on the old wording in the guidance they do not need to ask the donor to supply a new declaration with the new wording to support that donation for gift aid purposes. It is only new and where charities are replacing enduring declarations going forward that need to be based on the revised wording. Charities may chose to replace their existing enduring declarations with new ones based on the new guidance if they so wish but there is no requirement that they do so.
Gift Aid notes
- You confirm that have paid or will pay an amount of Income Tax and/or Capital Gains Tax for each tax year (6 April to 5 April) that is at least equal to the amount of tax that all the charities or Community Amateur Sports Clubs (CASCs) that you donate to will reclaim on your gifts for that tax year. You understand that other taxes such as VAT and Council Tax do not qualify. You should understand the charity will reclaim 25p of tax on every £1 that you give on or after 6 April 2008.
- If your circumstances change in the future and you no longer pay income tax and/or capital gains tax equal to the tax that the charity reclaims, you should cancel your declaration. See note 4.
- If you pay tax at the higher rate, you can claim further tax relief in your tax return.
- If the declaration covers donations you may make in the future:
- please notify the charity if you change your name or address while the declaration is still in force;
- you can cancel your declaration at any time by notifying the charity. It will then not apply to donations you make on or after the date of the cancellation or such later date as you specify
- If you are unsure whether your donations qualify for Gift Aid tax relief, ask Quaker Communications Department, 173 Euston Road, London NW1 2BJ (donations enquiries 020 7663 1119, email: email@example.com), or contact your local tax office for leaflet IR113 Gift Aid.
- If you made this declaration orally, by telephone or in person, you have the right to cancel it within 30 days from the date we send confirmation. If you do so, it will be as if the declaration was never made.
Gift Aid Small Donations Scheme
The Gift Aid Small Donations Scheme (GASDS) allows eligible charities to claim top-up payments from HM Revenue and Customs (HMRC) on small cash donations that they receive. The scheme applies to cash donations of £20 or less, received after 6 April 2013.
Charities and CASCs need to meet certain conditions so they can qualify for the scheme. If they do qualify, a charity or CASC could claim a top-up payment on up to £5,000 of small cash donations in a tax year - but this claim limit depends on certain circumstances.
For further information see: www.hmrc.gov.uk/charities/gasds
More information about how this scheme may be applicable to local and area meetings will be made available on this website and through Treasurers' News. You may also email Gaby Scott at firstname.lastname@example.org or telephone on 020 7663 1045 for advice.
For information about Contributions please go to http://www.quaker.org.uk/contributions.
The Contribution 2013 leaflet plus contribution forms including (updated Gift Aid declaration) are available for download below: