The Guide to Major Trusts 2025-26. DSC (Directory of Social Change)

New HMRC Gift Aid declaration forms

Howard Lake | 31 October 2008 | News

Charity law specialists Bates Wells & Braithwaite have advised their clients that HMRC have amended their pro forma Gift Aid declarations. These now reflect the reduction in basic rate tax to 20p in the pound and transitional relief.
Stephen Lloyd wrote: “Charities may wish to update their gift aid declarations accordingly”. He added that: “It is always worth remembering that wrongly phrased gift aid declarations can be declared as invalid by HMRC and as a result you could be required to repay your gift aid claims back to HMRC!”
Existing donors do not need to sign the updated version. “Declarations that reflect the updated pro formas should only be necessary for donations not already covered by an existing valid gift aid declaration”, added Lloyd.
www.bwbllp.com

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