Detailed guidance on Gift Aid Small Donation Scheme

HM Revenue and Customs has published detailed guidance on the new Gift Aid Small Donation Scheme. Eligible charities and Community Amateur Sports Clubs can claim payments from HMRC on small cash donations of twenty pounds or less that they receive from 6th April 2013.

This forms Chapter 8 of their overall charities guidance, http://www.hmrc.gov.uk/charities/guidance-notes/chapter8/index.htm – note that we haven’t explored to see what (if any) additions of substance have been made to already issued advice. The general guide to GASDS is at http://www.hmrc.gov.uk/charities/gasds/index.htm.

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