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Gift Aid Small Donations Scheme

Your charity or Community Amateur Sports Club (CASC) may be able to benefit from this new scheme that provides top-up payments on those small cash donations where it is difficult to collect a Gift Aid declaration. Follow the links below to find out if you are eligible, what you are entitled to and how to claim.

The Gift Aid Small Donations Scheme: the basicsRead this guide first if you want a short overview of the Gift Aid Small Donations Scheme (GASDS).

GASDS: are you eligible to claim?Charities and CASCs need a good recent history of claiming Gift Aid in order to claim under the GASDS. This guide provides more information on the eligibility criteria.

What counts as a small donation? Donations need to be £20 or less and made in cash to qualify for the scheme. Find out more here.

GASDS: working out how much you can claim In general, charities and CASCs can claim on up to £5,000 of small cash donations per year. Find out more here about how the top-up payments a calculated and what limits there are on how much you can claim.

Claiming GASDSUnderstand the Gift Aid Small Donations process, find out how to make a claim, and what to do if you make a mistake or if HMRC find a mistake in your claim.

Record keeping for GASDS Find out more here about the record keeping requirements for GASDS.

GASDS: connected charities and CASCs The amount your charity or CASC is entitled to under the GASDS might be affected if you are connected with other charities or CASCs. Read this guide to find out more.

Claiming for community buildings under GASDS Your charity might be eligible to claim more under the scheme if you collect donations while running charitable activities in a community building. Find out more about the community buildings rule here.

Mergers If your charity or CASC changes legal form or merges with another charity or CASC, you may be able to use a predecessor charity or CASC’s Gift Aid history to meet the eligibility criteria for GASDS. Find out more here.