Being selected for a Gift Aid audit: the facts

HMRC has a responsibility to check that charities are claiming the correct amounts of Gift Aid, and auditors are here to help you to do things right. Sometimes HMRC can carry out checks without contacting you, but on other occasions will ask you for additional information or documents. This is what is called an audit, and it can involve a visit to your charity to look at your records. HMRC can also do a review by correspondence.