Free Advice

“Charities online” – the new Gift Aid claiming system

HMRC is commencing a new service, “Charities Online“. It will make repayment claims faster and easier by filing online. The current R68(i) print and post repayment form will be replaced.

From 22 April 2013, churches/charities can sign up to make repayment claims electronically using “Charities Online”.

When you submit a claim using “Charities Online”, you will get an on-screen confirmation reference number to tell you that your claim has been submitted successfully. You will also get a separate confirmation when the payment is made into your bank account.

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
 date of donation
 value of donation

Providing the donor’s house name or number and the postcode is the quickest and easiest way of providing the donor’s address. It also helps your claim to be paid quickly.

HM Revenue & Customs will publish the new template spreadsheets with explanations on how to use them in early March 2013, along with details on how to sign up to use Charities Online and how to access, complete and upload the spreadsheets.

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.

Payments under this scheme must be claimed using the Charities Online service, through either, the online form, the database option or the ChR1 paper claim form.

HMRC will publish further details about GASDS in the middle of March 2013.

Action required now…

It is recommended that churches commence information gathering in preparation for the first online claim. He is the information required;

 title (optional) (no more than 4 characters)

 donor initials or first name (35 characters)

 donor surname (35 characters)

 donor’s address; this should be the house name or number and the postcode (40 characters)

For the churches where I claim the Gift Aid on your behalf, the easiest way to gather the required information is for donor’s to complete the new HMRC Gidt Aid declaration form.

The link for the new form is here http://www.hmrc.gov.uk/charities/appendix_b1.pdf

Please send the forms to myself so I have the information required and ready for the first online claim. I will return them to you in due course once I have collated all the information.

Peter