Gift aid rules clarified
Media reports have suggested that donations to sites such as JustGiving, which were signed off with a message of support from a donor’s family, were not applicable for Gift Aid, on the basis that they were not made by individuals.
HMRC has confirmed that Gift Aid can be claimed when an individual donor who pays tax in the UK makes a donation, even if additional names are added in a supporting message.
However, if gifts are made by groups of people, such as work collections or large groups of friends, Gift Aid is not due and cannot be claimed.
For advice on Gift Aid, please contact Elizabeth Irvine.