How to use it
- 1Add your charity's full name where shown. The declaration wording is HMRC's model for multiple donations, reproduced as published.
- 2Ask each donor to tick the box and fill in their full name, home address, postcode and the date.
- 3For a single one-off donation, HMRC publishes a separate model form.
- 4Keep each declaration for 6 years from the end of the accounting period it relates to. Keep a declaration covering regular donations for as long as it's in use, then 6 years from the final donation.
- 5If you take declarations by phone or in person, send the donor written confirmation with the same information, saying they can cancel within 30 days.
What each field means
- Name of Charity
- Your charity's or CASC's name, as HMRC requires on every declaration.
- Donation amount
- The donation the form comes with. The tick box also covers future donations and those made in the past 4 years.
- Full home address and postcode
- Needed to identify the donor as a UK taxpayer. A work address isn't a home address.
- Date
- When the declaration was made.
What a Gift Aid declaration must include
HMRC's guidance on Gift Aid declarations lists what every declaration needs: the name of the charity or CASC, the donor's full name and home address, whether it covers past, present and future donations or a single donation, a statement that the donor wants Gift Aid to apply (a tick box is fine on written or online forms), and an explanation that the donor must pay at least as much Income Tax and/or Capital Gains Tax as all charities and CASCs claim on their gifts in the tax year, and is responsible for any difference.
The template reproduces HMRC's model wording for multiple donations, which covers all of that.
Spoken declarations and sponsorship forms
A declaration given by phone or in person needs the same information. You must send the donor a written confirmation that includes it and says they can cancel within 30 days, and keep a record, such as an audio recording or when the confirmation was sent.
Sponsorship forms also need the amount collected, the date pledged donations were collected and the date they were handed to the charity or CASC.
Keeping declarations
Most charities and CASCs must keep records for 6 years from the end of the accounting period they relate to. Keep a declaration covering regular donations for as long as it's in use; if the donor stops giving, the 6 years run from the final donation. If HMRC has an enquiry open, keep the records until it's finished.
Licence and disclaimer
Free to use, copy and adapt for your own business or personal records. Please don't resell it or republish it as your own template.
A template is a starting point, not advice for your circumstances. Check the result against the GOV.UK guidance linked below, or ask an accountant.
Related
What else will you need?
- R68R68 Gift Aid claim (withdrawn)R68 was HMRC's paper form for charities to claim tax repayments, including Gift Aid.
- OSCR annual returnOSCR annual returnEvery charity on the Scottish Charity Register must send OSCR an online annual return, its annual accounts, a Trustees' Annual Report and an external scrutiny report within 9 months of its financial year end.
- TemplateRecord retention scheduleHow long you keep records depends on the tax.PDF
Rather we did it?
Countify can handle this for you, for a fixed fee agreed upfront.
Questions
Frequently asked questions.
How far back does the declaration cover?
HMRC's model multiple-donation wording covers the donation given with the form, any future donations and donations made in the past 4 years.
Can a donor make a declaration over the phone?
Yes. The charity must send written confirmation with the same information, saying the donor can cancel within 30 days, and keep a record of the declaration.
What if the donor stops paying enough tax?
The declaration asks them to tell the charity. A donor who pays less tax than the Gift Aid claimed on all their donations in the year is responsible for the difference.
How long must the charity keep declarations?
Usually 6 years from the end of the accounting period. A declaration covering regular gifts is kept while it's in use, then 6 years from the final donation.
Checked against GOV.UK on · Reviewed by Kamran Ishaq FCCA, Founder & CEO, on .
Sources: Gift Aid declarations: claiming tax back on donations (opens in a new tab) (HM Revenue & Customs); Charities and CASCs: Gift Aid declaration forms for multiple donations (opens in a new tab) (HM Revenue & Customs).
Contains public sector information licensed under the Open Government Licence v3.0 (opens in a new tab).