Mergers and the Gift Aid Small Donations Scheme

HM Revenue and Customs guidance on the Gift Aid Small Donations Scheme doesn’t currently include reference to notification time limits in relation to mergers of charities or Community Amateur Sports Clubs. Consequently HMRC is going to accept late applications relating to mergers made on or before 30 November 2013 provided the application is received by 28th February 2014, and will also update the guidance.

HMRC news item gives more detail at

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