Gift Aid

What is Gift Aid?

 

Gift Aid is a UK government scheme that allows Association of Charity Independent Examiners ("ACIE") (HMRC Charities Reference: XR41759) to reclaim the basic rate tax that you pay as a UK taxpayer.  It means that ACIE can claim 25p of tax for every £1 that you donate to ACIE, at no extra cost to you.  If, for example, you make a Gift Aid donation of £50.00 to ACIE's Bursary Fund, ACIE can claim £12.50 [ie 25% of £50.00] from HM Revenue & Customs.

 

Do you qualify for Gift Aid?

 

To qualify for Gift Aid you need to:

 

(1) be a UK taxpayer;

 

(2) have paid, or expect to pay, enough income tax and capital gains tax (when aggregated) in the tax year (6 April to 5 April) you made this donation to ACIE to cover all the Gift Aid donations that you made to charity in the tax year.  Your donations will qualify as long as they are not more than 4 times the amount that you pay in tax for the tax year; and

 

(3) make a Gift Aid Declaration, which requires you to: (a) confirm (1) and (2); and (b) declare that you understand that, if you pay less income tax and capital gains tax (when aggregated) for the current tax year than the amount of Gift Aid claimed on all of your donations to charity, it is your responsibility to pay any difference.

 

Your Gift Aid declaration will cover all donations that you make to ACIE in the current tax year, whether they are made by credit card, debit card, bank transfer or cheque.

 

You are advised to visit the "Tax relief when you donate to a charity" Gov.uk web page for guidance on, for example:

 

(1) the records that you need to keep of your donations to charity;

 

(2) the details that you will need to enter on your Self Assessment tax return; and

 

(3) the action you need to take if you pay tax at the higher or additional rate.

 

Gift Aid Declaration

 

By ticking the box in the 'Gift Aid' section of your membership application/renewal form, you are declaring that:

 

(1) you wish to Gift Aid your donation to ACIE;

 

(2) you are a UK taxpayer (income tax and/or capital gains tax) for the current tax year (6 April to 5 April); and

 

(3) you understand that, if you pay less income tax and capital gains tax (when aggregated) for the current tax year (6 April to 5 April) than the amount of Gift Aid claimed by charities on all of your donations to charity in the current tax year, it is your responsibility to pay any difference to HMRC.


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--------------------- To reproduce this style follow step below ---------------------


1) Drop a Gadget content on both columns




2) click on the layout settings:


3) In 'General' add the background colour of your choice


4) Then select the column you would like an image to appear and add a background image (in this example in 'Column 2').


Make sure to update:

- 'Behavior' to 'Cover

- Horizontal / Vertical align to 'Center'



5) Set the padding top and bottom to 80 on the other column (in this example in 'Column 1')



6) Then click on 'Advance'


And under 'Css class' add the following code depending on which column will contain a text:


- If column 1 contain the text add ----> table-2-col table-text-left


- If column 2 contain the text add ----> table-2-col table-text-right




7) Finally add some text to the correct column and some style to it.




4. Alert messages


To reproduce an alert message follow these steps:


1) Create a one column layout


2) Add a Gadget > Content


3) Select the background colour corresponding to your message:


- Alert, important message, danger:    #F84D4D    


- Information, updates on the site     #6E93D5     


- Success, good news:     #41CA3E     


4) Add 30px padding to the top and bottom




5) Add an icon and your text


  •  This is an alert message


5. Cards


Please feel free to copy paste this block of cards whenever you need to reuse them:



Title 1


  • This is a text
  • This is a text
  • This is a text

Title 2


  • This is a text
  • This is a text
  • This is a text

Title 3

  • This is a text
  • This is a text
  • This is a text





Chair


Mark Heaton

DChA FCCA FCIE


deputy Chair


Kerry Clayton

TEP MAAT MCSI


Treasurer


Anthony Vincent

BSc FCA FCIE


Affilliate membership

Affiliate membership is open to anyone interested in undertaking independent examinations of charity accounts, who supports the aims of ACIE, and is willing to adhere to the ACIE Code of Ethics for any independent examinations undertaken. Affiliates receive a membership pack guiding them through the next stages.


Subscribe

Full membership

Full membership is awarded for excellence in charity examination. In order to become a full member you must first have joined as an affiliate. You will need to pass a qualifying assessment, providing evidence of your knowledge and understanding of charity accounting and practical examples of IE you have undertaken. Click here to find out how to become a Full Member.


Subscribe


6. Tables


We would advise you to:


1) Set table paddings to 10px

            



2) And to set all cells border colour to      #E5E5E5     





Find below an example:


Receipts and Payments accounts

Fully Accrued accounts

SCIO Accounts


Scottish limited company group accounts prepared under SORP FRS102


Unincorporated Association Accounts


Scottish limited company group accounts prepared under SORP FRSSE


Receipts and Payments Workpack                                                            


Scottish unincorporated accounts prepared under SORP FRS102



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