
HMRC are consulting on proposals to simplify the rules for the GASDS with the aim of increasing access to the relief. Proposed changes include:
Responses to the consultation should be sent by 1 July 2016, by e-mail to charitypolicy.taxteam@hmrc.gsi.gov.uk or by post to: GASDS Consultation, Room G/45, 100 Parliament Street, London, SW1A 2BQ.
For advice on the Gift Aid Small Donations Scheme (GASDS), please contact Elizabeth Irvine.