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Not every gift is available for gift aid claim and for a gift to be claimed it must meet gift claimable rules defined by HMRC. The status of the gift, value of gift, frequency of giving, source of gift and unique status of giver are very important to ascertain. In UK, qualifying gift could claims up to basic tax rates if source of gift is from a qualifying tax payer in the year of gifting.

Image by Brett Jordan

Gift Aid Compliance

There are other principles that must be met and at minimum; the giver (donor) must have tax status qualification and claimable amount cannot exceed applicable tax paid. There are other compliance requirements for bookkeeping, Know Your Customer (Contributor)  and Anti-Money Laundering that must be met. Amount claimable depends on country of residence of claimant allowable tax recovery rate, for instance it generally 25% in UK .

Gift Aid Claim Conditions

Organisation must be recognised as a charity or community amateur sports club (CASC) to claim Gift Aid. Claiming Gift Aid as a charity or CASC on donations from individuals is after Gift Aid Declaration that gives charity or CASC permission to present a claim; and that is mostly affecting small donations scheme. The donor must have paid the same amount or more in Income Tax or Capital Gains Tax in that tax year. You cannot claim on donations if made from limited companies, made through Payroll Giving, where the donor gets a ‘benefit’ over a certain limit, and other conditional donations.

Image by Markus Winkler


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