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Gift Aid. John Caladine FCCA, CTA, FCIE. Topics to be covered. New Charities Online Filing Gift Aid Small Donations Scheme Update Gift Aid in general. Charities Online HM Revenue & Customs. From 22 April 2013 Current R68 forms and postal repayment replaced by three options

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Gift aid

Gift Aid

JohnCaladine

FCCA, CTA, FCIE


Topics to be covered
Topics to be covered

  • New Charities Online Filing

  • Gift Aid Small Donations Scheme

  • Update Gift Aid in general


Charities online hm revenue customs
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


Online claim form
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


Online externally developed
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


Paper claim form
Paper Claim Form

  • New ChRI

  • Time consuming

  • 90 donors

  • Cannot photocopy

  • Telephone: 0845 302 0203


Gift aid small donations scheme outline
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


Records qualifications to claim
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


Community building
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


General matters
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


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