Gift Aid
Gift Aid registration, claims and GASDS management.
Gift Aid allows charities to reclaim 25p for every pound donated by UK taxpayers, at no cost to the donor. The Gift Aid Small Donations Scheme (GASDS) extends similar benefits to small cash and contactless donations where no declaration is held. Together they are among the most valuable sources of additional income for eligible charities, yet many claim less than they are entitled to.
25p
Reclaimed per pound donated via Gift Aid
£8,000
Maximum eligible GASDS donations per connected charity per tax year
2 years
GASDS claim deadline after end of tax year
The problem
The challenges trustees face.
Declaration management
Gift Aid requires a valid declaration from each donor. Declarations must be obtained, stored and linked to each donation. Donor address changes, lapsed declarations and missing records are common issues that reduce recoverable Gift Aid.
Eligibility errors
Not every donation is Gift Aid eligible. Donations from non-taxpayers, corporate donors, or those where the donor receives a benefit over certain limits are excluded. Claiming Gift Aid on ineligible donations exposes the charity to HMRC repayment demands and penalties.
GASDS conditions
GASDS applies to small cash and contactless donations of £30 or less on which Gift Aid is not claimed and for which no declaration is held. It is never claimed on the same donation as Gift Aid. What links the two is the matching rule: for every £10 of donations claimed under GASDS the charity must claim Gift Aid on at least £1 of other donations received in the same tax year, so GASDS donations cannot exceed ten times the Gift Aid donations claimed. There is no first-year exemption from the matching rule; what changed on 6 April 2017 was the separate two-year track record needed to be eligible at all. The scheme covers up to £8,000 of qualifying donations per tax year, producing a maximum top-up of £2,000. Many charities are unaware of these limits and conditions.
Claim frequency
Many charities claim Gift Aid only at year end, leaving cash tied up unnecessarily. HMRC allows claims as frequently as every four weeks. Regular claiming improves cash flow and reduces the risk of large retrospective errors.
The work
How we help.
Gift Aid registration and claims
We register your charity for Gift Aid with HMRC (if not already registered), review your donation records for eligible amounts and submit optimised claims on the correct schedule.
GASDS optimisation
We calculate your maximum GASDS entitlement based on your Gift Aid claims, check the qualifying conditions and include GASDS in every relevant claim submission.
Declaration audit
We review your declaration records to identify gaps, lapsed declarations and potential ineligibility issues before they become HMRC problems.
FAQ
Common questions
- Can we claim Gift Aid on membership subscriptions?
- It depends on what the member receives in return. If membership provides only the right to receive the charity's publications or attend certain events and the total benefit value does not exceed the applicable donor benefit limits (25% of the donation for amounts up to £100; £25 plus 5% of the excess for amounts over £100; capped at £2,500 in aggregate per year), Gift Aid may still be claimable on the subscription. We review the specific membership structure and advise accordingly.
- What is the Gift Aid Small Donations Scheme?
- GASDS allows charities to claim a Gift Aid-equivalent top-up payment on small cash and contactless card donations of up to £30 each, without needing a Gift Aid declaration from the donor. The scheme covers up to £8,000 of donations per connected charity per tax year, producing a maximum top-up of £2,000. The charity must also be registered for Gift Aid and making standard Gift Aid claims in the same tax year. Claims must be made within 2 years of the end of the tax year.
Speak to a charity accounts specialist.
Tell us about your charity, CIC or social enterprise and we will arrange a short introductory call. No obligation.
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