7.3.1 HMRC will issue you with a questionnaire (PDF 55K) to help the auditor to get a better understanding of the relevant issues and the areas that will need to be covered during the review.
7.3.2 The main part of any audit is a detailed review of the documentation associated with a claim, including Gift Aid declarations and banking records. You will be advised in advance about:
The auditor may request sight of the Gift Aid declarations and audit trails for a number of donors included in your repayment claim along with the issue of the questionnaire. The auditor will then decide whether the review can be undertaken by correspondence, or whether a visit is required. If you are asked to send your records to HMRC but would prefer our auditor to visit please let us know.
7.3.3 If a visit is required, a member of the audit team will contact you, giving as much notice as they reasonably can, to arrange a convenient date and venue for the audit.
7.3.4 If the proposed review date is not convenient or if you have any problems providing the records requested, you should discuss this with the auditor as soon as possible.
7.3.5 The auditor will work with you to help resolve any difficulties and to schedule appropriate dates for the review.
7.3.6 Where a charity can show that it has embarked on a programme to identify donors for whom Gift Aid declarations are missing or not appropriate (and to obtain declarations from them) this work may be continued to an agreed deadline and the auditor will take this into account when considering whether a full review is necessary.
7.3.7 Normally, the auditor will visit the place where the charity's records are kept. When confirming arrangements for a review visit, please ensure the auditor knows where your records are kept. If any of your records are stored elsewhere or held by a third party, please tell the auditor and agree on arrangements for those records to be made available. If your records are kept on a computer, it may be necessary to allow the auditor to access hard copies of the records, which may determine where the review will take place.