Consultation on gift aid small donations scheme

Her Majesty's Revenue and Customs (HMRC) has opened a consultation on the proposed gift aid small donations scheme, which will allow charities to claim gift aid on £5,000 worth of small donations each year without needing to submit a gift aid declaration signed by the donor.

The measure was announced in last year's Budget, when the Chancellor stated that it would apply to donations of up to £10. This year's Budget confirmed that the move was still in the pipeline and doubled the limit for each individual donation to £20. The change is intended to take effect from 6 April 2013.

To read the consultation document and to respond, before the consultation closes on 25 May, visit http://customs.hmrc.gov.uk/channelsPortalWebApp/downloadFile?contentID=HMCE_PROD1_031993.