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Welcome to the Charities news and updates page where we keep you updated on current issues affecting charities and Community Amateur Sports Clubs.
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Charities Online (PDF 166K)
HM Revenue & Customs has published an updated PDF version of the
Charities Online web content following the launch of the new service
on 22 April 2013.
New Charities Online service launched
From today, charities and Community Amateur Sports Clubs can sign up
to and make repayment claims online. The new guidance includes a demonstration
of the new service and explains how to sign up and make a claim.
Gift Aid Small Donations Scheme (GASDS)
HM Revenue & Customs has published guidance for charities and CASCs
on the new GASDS. Eligible charities and CASCs can claim payments from
HMRC on small cash donations of £20 or less that they receive
from 6 April 2013.
Tax agents and advisers: Charities for
Agents Online
Read about using the new charities online service which will be launched
on 22 April. This service will allow authorised agents to make Gift
Aid or other tax repayment claims on behalf of charities and Community
Amateur Sports Clubs.
Charities Online: using Gift
Aid scheduled spreadsheets to make repayment claims
Guides on how to get, use and save the schedule spreadsheets you need
to make repayment claims using the Charities Online Service are published
today. The service will be available from 22 April 2013.
Amendments to the Community
Amateur Sports Clubs qualifying rules
The Government has announced it intends to amend the law to make the
Community Amateur Sports Clubs qualifying conditions clearer for sports
clubs. A HM Revenue & Customs consultation document will be published
in the spring.
Charities Online: making your
Gift Aid repayments quicker and easier
HM Revenue & Customs has published more information about how charities
and Community Amateur Sports Clubs will be able to make repayment claims
electronically from April 2013. Find out how this will affect your charity.
Consultation
on Payroll Giving (Opens new window)
HM Treasury, the Cabinet Office and HM Revenue & Customs have published
a consultation paper on improving Payroll Giving for comments by 19
April 2013.
Charities Online: making your Gift Aid repayments
quicker and easier
In April 2013 HM Revenue & Customs launches a way to claim Gift
Aid and Small Donations Scheme payments online. Find out how this will
affect your charity.
Gift Aid Small donations Scheme becomes
law
Gift Aid Small Donations scheme receives Royal Assent and becomes law.
Get ready for Charities Online
In April 2013 HMRC launches a way to claim Gift Aid and Small Donations
Scheme payments online. Find out what you need to do now.
Impact Assessment for the
Gift Aid Small Donations Scheme
The Small Charitable Donations Bill and Gift Aid Small Donations Scheme
Third Reading.
New 'screenshot' guides for charities forms
now available
HM Revenue & Customs has developed simple guidance to help complete
some of the most popular charity forms.
The Gift Aid Small Donations
Scheme: The Small Charitable Donations Bill - draft legislation
HM Revenue & Customs has published draft regulations for comments by
5 December 2012.
The Small Charitable
Donations Bill and Gift Aid Small Donations Scheme
Gift Aid Small Donations Scheme: Summary of responses to consultation
June 2012.
Use the correct Gift Aid repayment
form - act now
How HMRC will respond to charities and Community Amateur Sports Clubs
who have completed old style form R68(i).
Using the correct Gift Aid repayment
form
Reminder to charities and Community Amateur Sports Clubs to use form
R68(i) to claim tax repayments on Gift Aid donations.
The Gift Aid Small Donation Scheme:
second public meeting
HM Revenue & Customs is organising a second meeting to discuss the
Gift Aid Small Donation Scheme consultation document published on 27
March 2012.
The Gift Aid Small Donation Scheme:
Public meetings
HM Revenue & Customs is organising a meeting to discuss the Gift
Aid Small Donation Scheme consultation document published on 27 March
2012.
The
Gift Aid Small Donations Scheme
HMRC has issued a consultation document on proposals for the Gift Aid
Small Donations Scheme. The consultation runs from 27 March 2012 to
25 May 2012.
New guidance on Gift Aid declarations:
What charities need to do
Further information on the updated guidance on Gift Aid declarations
and how charities should aim to use the new wording in declarations
by 31 December 2012
New definition of a charity
applies to all UK charity tax reliefs from April 2012
All charities that don't claim Gift Aid but claim other UK charity tax
reliefs and exemptions administered by HMRC are affected by the definition.
Charities should read the Fit and Proper Persons guidance if they haven't
already done so.
Updated guidance on Gift Aid and
new declarations
HMRC Charities has updated Gift Aid declarations, guidance and provided
new model declarations. There's also a new checklist of the minimum
information to be included in a declaration if a charity decides to
create and use its own declaration form.
SA Donate will close in April
2012
From April 2012 Self Assessment taxpayers will no longer be able to
donate any Self Assessment tax refund directly from their Self Assessment
tax return to a charity of their choice.
Draft legislation for The Finance Act
2010, Schedule 6, Part 1 (Further Consequential and Incidental Provision
etc) Order 2012 and Explanatory Memorandum
Draft legislation is now published and external comments are invited.
Draft legislation for The Finance Act
2010, Schedule 6, Part 2 (Commencement Order) 2012
Draft legislation is now published and external comments are invited.
School Charities – Gift
Aid & Payroll Giving Guide
HM Revenue & Customs publish a Gift Aid and Payroll Giving guide
for School Charities. This guide contains information and simple examples
specifically related to funds received by school charities to help make
the most of these donations.
Gift Aid repayments will be made by BACS
HM Revenue & Customs will continue with the plans that were previously
announced to make all Gift Aid repayments by BACS rather than by payable
order.
Charitable payments to
overseas bodies
The detailed guidance on 'Payments to overseas bodies' found in the
charities detailed guidance notes, has been updated.
Gifts
of pre-eminent objects and works of art to the nation (Opens new window)
HM Treasury announces a joint consultation to seek views on the policy
detail and implementation of a scheme to encourage lifetime giving of
pre-eminent objects and works of art to the nation.
A
new incentive for charitable legacies
HM Revenue & Customs announces consultation on the policy detail
and implementation of a lower rate of Inheritance Tax where people leave
a charitable legacy of 10 per cent or more of their estate when they
die.
Revised
guidance on Audits by HMRC Charities
The detailed guidance on Audits by HMRC Charities, in particular the
section headed 'Putting Things Right', has been revised in response
to feedback from customers.
Gift Aid repayments
By 2012 HMRC will phase out repayments of Gift Aid by payable order.
Charities and Community Amateur Sports Clubs (CASCs) therefore need
to provide their bank details on form ChV1 so that repayments are made
electronically using the Bacs system.
Improving HMRC guidance - next steps
An update on the key activities HM Revenue & Customs (HMRC) will
be taking forward in the next few months to improve its interaction
with Charities.
New Gift Aid forms
These replace the current forms on your 2009 Gift Aid Toolkit CD and
the internet, including the repayment form R68. You can download the
new forms from our website and complete them on your computer.
Revised Fit and
Proper Persons test guidance
The guidance on the fit and proper persons test for charity managers,
including the basic guide for charity managers, has been revised in
response to feedback from customers.
Authorisation of agents for
Community Amateur Sports Clubs (CASCs)
CASCs can appoint tax advisers to deal with HMRC regarding their tax
affairs. To authorise HMRC to deal with your agent complete and return
form 64-8 to HMRC Charities by email or post.
Authorisation of
agents for charities
Charities can appoint tax advisers to deal with HMRC regarding their
tax affairs, including claims for repayment on Gift Aid donations. To
authorise HMRC to deal with your agent complete and return form 64-8
to HMRC Charities by email/post.
