Gift Aid claims – Charities Online replacing forms from 1 April

Charities Online will replace the current R68(i) Gift Aid claim forms from 22 April 2013, when there will be three options to claim gift aid payments from HMRC:

(i) Online using a new online form with mandatory fields;

(ii) Using your own database and software (for charities making the largest claims); or

(iii) Using a new paper form CHR1.

Individual donations under £20 will now be able to be aggregated into one line, up to a total of £1,000 but large single donations will need to be listed separately. All non-aggregated claims will need to include the minimum donor information already required on a donor Gift Aid declaration form.

There will be a transition period until 30 September 2013.

IBB Solicitors’ specialist Charities team has a wealth of experience in delivering practical commercial advice to charities and not for profit organisations and those who work with them. For advice, contact a charity lawyer. Call us on 01895 207809 or email charities@ibblaw.co.uk.