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Changes to Gift Aid declarations

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Yesterday, HMRC published new model Gift Aid declarations and updated their guidance to reflect the changes to the wording.

The references to Council Tax and VAT, which have caused confusion for some, have been removed, and the overall length of the declaration is shorter than the previous version. The declaration does however include new wording to confirm that the donor is liable if charities reclaim Gift Aid where insufficient tax has been paid.

There will be a transitional period up to 5 April 2016 which means that stocks of existing declarations can still be used until that date. In addition, HMRC has confirmed that enduring declarations that are currently in place will be protected.

Charities therefore need to review the guidance and update their stationery as relevant to ensure compliance within the relevant timeframes.

The new model declarations can be found at

If you have any questions or would like further information, please contact Rachelle Rowbottom at or on 0114 266 7171.