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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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