You can use the HM Revenue & Customs (HMRC) Charities Online service to make a Gift Aid repayment claim on donations your charity has received. To do this, you need to record your donations on a schedule spreadsheet and attach it to your online claim.
You can use the schedule to record donations from individuals, or from sponsored events. You can also add together or 'aggregate' donations of £20 or less from different donors and show them as a single entry on the spreadsheet, provided that the total donation on one line is not more than £1000.
You must have valid Gift Aid declarations for all the donations shown in this schedule spreadsheet, which you should retain for your records.
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Complete the Gift Aid schedule spreadsheet to show the donations you have received for which you are claiming a repayment of Gift Aid.
All claims must include the following minimum donor information that's already required on the valid donor Gift Aid declaration form.
All the following information is required (unless stated otherwise). If a box on the spreadsheet is not applicable, leave it blank, do not enter 0.00 or n/a.
Providing the donor's house name or number and the postcode is the quickest and easiest way of providing the donor's address. It also helps your claim to be paid quickly. HMRC knows that not all charities have all their donors' postcodes, so the following transitional arrangements apply up to April 2014. If you don't have the UK postcode, or if the donor is abroad, then you can't complete the postcode box. Please note that from April 2014 you will need to find the postcodes for UK addresses either direct from the donor or, for example, by using the Royal Mail's free online postcode finder, and note them in your records.
The address information you provide can be in a number of formats:
Enter the house name or number and postcode. If it's easier, you can enter the first line of the address, or as much of the address as will fit in the space (there is space for 40 characters using charities online) and the postcode.
Enter as much of the address as will fit in the space provided, but make sure this includes the house name or number, first line of the address and postal town/city (there is space for 40 characters using charities online) and leave the postcode box blank.
If you don't include a postcode for UK addresses your claim could take longer to handle and HMRC is more likely to review the claim or ask you to provide full address details for the donors.
Enter as much of the address as will fit in the space provided, but make sure this includes the house name or number, first line of the address and country (there is space for 40 characters using charities online) and leave the postcode box blank.
You can add together donations of £20 or less from different donors and show them as one entry provided that the total included in one line is not more than £1,000. The total must not include any donations associated with admissions to charity visitor attractions.
To claim Gift Aid on aggregated donations, do not enter the name and address of the donors as entering any individual details will slow down your repayment claim. Instead, enter in the 'Aggregated Donations' box a simple description such as, 'April gifts' or 'Thursday club donors', using a maximum of 35 characters. Enter the date of the last donation and the total amount raised.
Only add together donations that were made within the same accounting period. Your accounting period ends on the date to which you prepare accounts, unless your organisation was set up by a trust deed or will or was established outside the UK. In those cases, your accounting period runs to 5 April.
If you are claiming Gift Aid on donations from a sponsored event, you do not need to include details of every individual donor unless an individual gives more than £500. If you are adding together donations of less than £500 from sponsored events, you should enter the name, an address and postcode for each participant in the sponsored event. The address can be the participant's home address, place of work or the address of a school if the participant is a child who has taken part in an event organised by a school.
The maximum number of characters per box on the Gift Aid spreadsheet is:
Title: 4 characters
First name: 35 characters
Last name: 35 characters
Enter 'yes' in the sponsored event box and enter the date the sponsorship payments were received by the charity and the total amount of all the Gift Aid donations raised by this participant.
If any individual donation is over £500 this should be shown as a separate Gift Aid donation with the donor's name and address. Do not enter 'yes' in the sponsored event box against individual donations.
For a single donation this is the date the donation was received. Where the charity receives a series of donations or you are aggregating donations, you should enter the date of the last donation received. However, you may need to show a different date if these donations cover more than one accounting period.
If regular donations are made by one person these can be shown on one line, added together and just the latest date in the series can be entered in this box. But only add together donations that were made within the same accounting period.
Your accounting period ends on the date to which you prepare accounts, unless your organisation was set up by a trust deed or will or was established outside the UK. In those cases, your accounting period runs to 5 April.
To enable transitional relief to be calculated if your accounting period covers 5 April 2011 you would also need to split the donations in that year to before and after 5 April 2011.
So, for example, if monthly payments of £10 are made by the same person from 10 July 2009 to 10 June 2012 and your accounting period is 30 June. You would enter:
|Monthly payment||Latest date||Falls in accounting period to|
This allows you to amend an error which was made in a previous claim which caused you to receive an overpayment to which you are not entitled. This includes any overpayments received through the Gift Aid Small Donations Scheme. The over-claimed amount will, where possible, be deducted from this claim. Where this is not possible, if for example the overpaid amount is more than the repayment claim you are making, then you will need to make an additional payment to HMRC. Please note you should enter the amount of tax over-claimed, not the value of the donation. This amount will then be deducted from the claim you are in the process of submitting.
Do not complete this box to show any over-claimed amount in respect of an Other Income claim, as that should be shown on the Other Income schedule spreadsheet.
The spreadsheet can only be saved as an 'ODS' file (not 'XLS'), for example as 'Gift Aid Claim October 2013.ods'. You can cut and paste information from your own spreadsheets into the HMRC schedule spreadsheet but you should only attach the HMRC spreadsheet schedule when making your claim.
For more help you can contact the Charities Helpline.