Gift Aid Reforms Made Permanent

Thursday, June 03, 2021 8:24 AM | Farah Mendlesohn (Administrator)

The reforms to Gift Aid on cancelled events have been made permanent:

If a charity event is cancelled, HMRC will accept that where a person due a refund decides to donate this to a charity, the requirements of S416 ITA07 are met provided:

  • the individual
    • does not receive a benefit as a result of their donation
    • agrees that the cost of their ticket becomes a donation
    • completes a Gift Aid declaration
  • the charity keeps an audit trail, including a copy of the agreement from an individual agreeing to the donation of the cost of the ticket

The charity no longer has to physically refund the ticket price for the individual to re-donate.

The guidance to the procedure is here.

The Association of Charity Independent Examiners

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