From 22 April 2013, charities and Community Amateur Sports Clubs (CASCs) can sign up to make repayment claims electronically.
The new service, Charities Online, is being introduced in response to customer feedback. It will make repayment claims faster and easier by filing online. The current print and post repayment form will be replaced by three options for making claims.
The three options for claiming are:
Option one: claim using an online form
Option one can be used to submit a claim with up to 1,000 Gift Aid donors by completing and attaching a schedule spreadsheet to the online claim form.
Option two: claim through your own database
This option is for those who file Gift Aid claims for more than 1,000 donors, although it can also be used to make smaller claims.
Option three: claim using a paper form
This option is for those who don't have access to the internet.
Changes to donor information that needs to be provided
There will be changes to the donor information that charities and CASCs need to provide with their repayment claims.
All claims will have to include the following minimum donor information that's already required on the valid donor Gift Aid declaration form. Unless it says otherwise, all the following information is required:
• title (optional)
• donor initials or first name
• donor surname
• donor's address; this should be the house name or number and the postcode but see below if you don't have the postcode or if the address is abroad
• date of donation
• value of donation
Gift Aid Small Donations Scheme
From April 2013, you can use Charities Online for repayment of tax on other income and claims for top-up payments under the new Gift Aid Small Donations Scheme (GASDS).
GASDS is a new scheme being introduced in April 2013. It means that charities and Community Amateur Sports Clubs (CASCs) can claim a top-up payment on cash donations of £20 or less without the need to collect Gift Aid declarations. Charities will generally be able to claim on small donations of up to £5,000 per year. Claiming for £5,000 of small donations will result in a repayment of £1,250 for the charity or CASC.
For further information, visit: www.hmrc.gov.uk/charities/online/index.htm?utm_source=NCVOemailtomembers&utm_medium=email&utm_campaign=NCVOemailtomembers