The Gift Aid Small Donations Scheme (GASDS) allows eligible charities and Community Amateur Sports Clubs (CASCs) to claim top-up payments from HM Revenue and Customs (HMRC) on small cash donations they receive. Charities and CASCs need to meet certain conditions in order to qualify for the scheme.
This guide explains how to make a claim. There are special rules for some organisations if they are connected to other charities or CASCs, and for charities that collect in 'community buildings'. These elements need to be recorded on separate GASDS Schedule Spreadsheets and attached to your GASDS claim. It also tells you what you will need to do if your charity or CASC makes a mistake when claiming, or what happens if HMRC find a mistake in your claim. At the end of the guide, there are some links to other useful information on GASDS.
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You can make a GASDS claim using HMRC's Charities Online Service. Making a claim online is quick and easy, and you can claim for Gift Aid repayments at the same time. If you don't have access to the internet you can make a GASDS claim on the paper form ChR1. Don't double claim - your GASDS claim must not include any donations that you have a valid Gift Aid declaration for, and vice versa.
In order to make a GASDS claim using the HMRC Charities Online service, you need to sign up for HMRC Online Services and enrol for Charities Online, if you haven't already done this. Once you've activated the service, you can make GASDS claims using the online form. You can also use Charities Online to make Gift Aid repayment claims, and claim for other repayments on taxed income online at the same time. See a demonstration of the Charities Online service by following the links at the end of this section.
Within the online form, you'll be asked to enter the relevant details for your Charity or CASC - your answers will determine which schedules you will need to complete. You will only be asked to provide details for the questions to which you answer 'Yes'. For example, if you answer 'No' to 'Are you claiming under GASDS?' you will not be asked further questions about the GASDS or asked to complete a GASDS Schedule.
If you answer 'Yes' to 'Are you claiming under GASDS?' the online form will ask you further questions about your claim, including:
'Question A' is asking you whether you wish to claim on small donations you received excluding any amounts collected in a community building.
'Question B' will only appear for charities, not CASCs. If you answer 'Yes' to questions 'B' or 'C', you'll need to fill in and attach the relevant schedule spreadsheet. See the section 'Community buildings and connected charities'
If you answer 'no' to questions, B and C, as most charities will, you can work through the form and submit your GASDS claim following the instructions on screen, and you don't need to attach anything else to your claim. You will just need to enter the total amount of donations that qualify for a payment under GASDS that were received by your organisation, and the tax year that the donations were received in.
Remember that your GASDS claim must not include any donations that you are including in your Gift Aid claim.
If you answer 'yes' to either question 'B' or 'C' you'll need to record additional information on a schedule spreadsheet and attach this to your claim. The links below will take you to the guidance on how to complete these schedule spreadsheets. Please note the community buildings rules do not apply to CASCs.
If you claim for a top-up payment on one or more community buildings then you must also state on the claim form the total amount of small cash donations you have collected in the community building or buildings and the tax year the donations were received in. This amount is separate from the 'total amount of donations' you entered on the online form if you answered 'Yes' to question 'A'. That total should only include donations that are not collected in community buildings. You need to enter the amount collected in community buildings separately on the community buildings schedule spreadsheet. If you are only claiming for donations collected in a community building then you should answer 'No' to question 'A'.
Follow the links below for more information on the community buildings and connected charities rules.
Find guidance on how to use and complete schedule spreadsheets on the links below