AMA Conference 2020

Keeping Gift Aid records: the facts

Keeping Gift Aid records: the facts

By HMRC

SUMMARY

A Gift Aid declaration is a statement by a UK taxpayer asking for their donations to be treated as Gift Aid payments, so that the tax they have paid on the amount donated can be claimed back by the charity receiving the donation. This helpful factsheet outlines HMRC's expectations on Gift Aid record keeping, including how long you need to keep records and declarations for.

How long do I need to keep Gift Aid declarations?

Gift Aid declarations are part of your Gift Aid records and should be kept for six years after the end of the year or accounting period that includes the last donation to which they relate, or at least 12 months after you claim for the last donation to which the declaration relates if this is later.

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Resource type: Guide/tools | Published: 2013