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ARTICLE · 07 DECEMBER 2015

HMRC Publishes New Gift Aid Declaration Format

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HMRC has made the long-awaited changes to the gift aid declaration form wording.

United KingdomCorporate/Commercial Law
Chris Priestley
Chris Priestley
Graham Elliott
Graham Elliott
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HMRC has made the long-awaited changes to the gift aid declaration form wording.

The new wording replaces and shortens the current declaration wording, which has been recognised by charities and HMRC as discouraging the donor to read and understand the terms and conditions of giving under gift aid. This has been replaced by a blunter and franker presentation of the position.

The new wording must be incorporated into charities' chosen words for their gift aid declaration no later than 6 April 2016. All declarations issued and signed by donors from that date must incorporate the new mandatory message. Up until then, it is a matter of choice as to whether to introduce the new wording. Declarations using the current wording, given prior to 6 April 2016, will remain valid and will not need to be replaced or renewed.

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