In this section:
  • The Gift Aid Toolkit: introduction

The Gift Aid Toolkit: introduction

What is Gift Aid?

Gift Aid is a simple way for your charity or Community Amateur Sports Club (CASC) to increase the value of gifts of money you receive from UK taxpayers.

How will this toolkit help me claim Gift Aid?

This toolkit is the easiest way for you to start claiming Gift Aid from HM Revenue & Customs (HMRC) - all you need is a computer. This toolkit has everything else you need to:

  • register for Gift Aid so that you can start claiming
  • tell HMRC if your details change
  • fill in and submit your claim form for Gift Aid
  • obtain acceptable Gift Aid declarations from your donors
  • work out how much Gift Aid you will receive

The Gift Aid Toolkit

The resources in this toolkit are stored as Portable Document Format (PDF). PDF is a file format that lets you view and print a document in a style which matches the look and feel of the paper version - including fonts, colours, images and layout.

To view and print these documents you need to use a PDF file viewer such as Adobe Acrobat Reader which is available to download free of charge from the Adobe website. Follow the link below for more information on how to get help viewing PDFs.

Get help viewing PDFs

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Before you start - does your charity need to be registered?

Before you apply to be recognised for Gift Aid, you need to consider whether your charity should be registered with a charity regulator. If you are not sure whether you need to register you should contact the relevant regulator to find out.

The charity regulator for England and Wales is the Charity Commission. If your charity is established in England or Wales and your annual income is more than £5,000, you must register with the Commission before you can apply for Gift Aid (unless you are an exempt body).

Find out more about the Charity Commission website (Opens new window)

If your charity is established in Scotland, you need to apply to the Office of the Scottish Charity Regulator (OSCR), if you are required to register, before applying to be recognised for Gift Aid.

Find out more about OSCR - Office of the Scottish Charity Regulator

If your charity is in Northern Ireland, England or Wales (but you do not have to register with the Charity Commission) all you need to do is write to HMRC Charities.

CASCs must be registered with HMRC Charities. If you want to register a CASC, please see 'help sheet 7 - Community Amateur Sports Clubs' below.

Contact detail for Charities and Community Amateur Sports Clubs

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The next step

Once you have either registered with a charity regulator (or decided that you don't need to do so) you can apply to HMRC to be recognised. To do that you need to complete the HMRC Charities Application Form (ChA1) for charities or the CASC Registration Form (CASC(A1)) and send it to HMRC along with the relevant attachments. If your charity or CASC has already been accepted by HMRC for Gift Aid, you don't need to apply again.

HMRC will check your application to see if you are entitled to claim tax repayments on Gift Aid and other income. If you are, HMRC will send you a unique reference number and a Customer Account Reference number so you can start claiming Gift Aid repayments.

Please note that there is a different application procedure for CASCs.

Download ChA1 Charities Application form

Download the simple guide on how to complete Form CASC(A1) (PDF 1.1MB)

Detailed guide on how to complete Form CASC(A1) Community Amateur Sports Club Registration

Download CASC (A1) registration form

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Helpsheets that really are helpful

There are 12 helpsheets below which explain the basics and answer some frequently asked questions about Gift Aid. They also link to the HMRC website for further information.

Toolkit tips

Look out for the Toolkit tips on the helpsheets. They highlight tips that you can use to make tasks easier during the claim process.

Helpsheet 1: What is Gift Aid? (PDF 324K)
Helpsheet 2: What is a Gift Aid declaration? (PDF 169K)
Helpsheet 3: What can I claim Gift Aid on? (PDF 204K)
Helpsheet 4: What is a benefit for Gift Aid purposes? (PDF 206K)
Helpsheet 5: Do I need to keep records of Gift Aid donations? (PDF 222K)
Helpsheet 6: Is my charity a trust or a company? (PDF 289K)
Helpsheet 7: Community Amateur Sports Clubs (PDF 236K)
Helpsheet 8: How do I run a sponsored event and claim Gift Aid? (PDF 198K)
Helpsheet 9: How do I claim Gift Aid and how often can I claim? (PDF 184K)
Helpsheet 10: How should I list donations on the schedule? (PDF 194K)
Helpsheet 11: What are the time limits for claiming Gift Aid? (PDF 168K)
Helpsheet 12: What happens if my charity is selected for a Gift Aid audit? (PDF 200K)

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Forms

Reclaiming tax - charities and CASCs

You can claim tax repayments online using the Charities Online Service, or by using your own or third party software. There's also a paper form for those who don't have access to the internet. Find out more about the options for making claims in Helpsheet 9.

Helpsheet 9: How do I claim Gift Aid and how often can I claim? (PDF 184K)

Gift Aid declaration and sponsor forms

Use the Gift Aid declaration form to make a Gift Aid donation to a charity or CASC or use the form if you’re a charity or CASC to give to your supporters.

Download the Gift Aid declaration form

Sponsorship and Gift Aid declaration - form

Use the Sponsorship and Gift Aid declaration form to make a Gift Aid donation to a charity or CASC from a sponsored event, or use the form if you're a charity or CASC to give to your supporters.

Download the Sponsorship and Gift Aid declaration form

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Posters and flyers

Sample posters and flyers to help you promote Gift Aid to your supporters

Posters
Poster – charitable donations version 01 (PDF 223K)
Poster – charitable donations version 02 (PDF 260K)
Poster – sponsorship 01 (PDF 196K)
Poster – sponsorship 02 (PDF 185K)

Flyers
What is Gift Aid: charitable donations flyer (PDF 694K)
What is Gift Aid: sponsorship flyer (PDF 506K)

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