Changes to Gift Aid declaration forms

New model forms for Gift Aid declarations have been produced by HM Revenue & Customs. HMRC says

Changes to the Gift Aid Declaration forms, sponsor form and guidance have been made to make it easier for customers to understand their tax obligations when they make donations to a charity or Community Amateur Sports Club.

Updated official guidance with links to the forms.

Civil Society News reports that the changes see unnecessary references removed and a clearer call to action, overall a helpful simplification. However there is some sector concern about a possible “chilling effect on some donors” of a new passage that explains that if donors have not paid sufficient tax during the year to cover the Gift Aid claimed, they will be liable to pay the difference.

Charity Finance Group has written ‘New Gift Aid Declaration: What do you need to know?‘ – and more importantly, what do you need to do? This will be a useful starting point for anyone tasked with updating the forms for a charity. You have until 5th April 2016 to use up any existing stock of declarations using the old wording.