1. General
1.1 Gift aid small donations scheme consultation responses
The Government has issued a summary of responses to its
consultation on the gift aid small donations scheme (GASDS).
www.gov.uk/government/uploads/system/uploads/attachment_data/file/544955/Gift_Aid_Small_Donations_Scheme-summary_of_responses.pdf
1.2 Consultation on Gift Aid and intermediaries
The Government has issued a consultation on draft
regulations giving intermediaries a greater role in administering
Gift Aid. Responses are due by 5 October 2016.
The aim is to simplify the existing process and increase Gift
Aid on eligible donations. The new process would be voluntary and
an alternative to the existing methods. Rather than completing a
separate Gift Aid declaration for each charity, an individual would
be able to complete one declaration per intermediary, who can then
be authorised to complete declaration on their behalf for the rest
of the tax year.
