Charities and sports clubs can now claim Gift Aid top-up payments

Feb 4, 2014

Whitley Simpson, urges Oxfordshire charities and sports clubs to get up-to-speed with the Gift Aid Small Donations Scheme (GASDS) as HMRC’s new platform, Charities Online, is now live to receive claims.

Charities and community amateur sports clubs can now benefit from the new scheme, which provides top-up payments on small donations where it is difficult to collect a Gift Aid declaration.  

“To benefit from extra cash, a successful claim needs to be made for donations received in the same tax year,” explains Owen Kyffin, tax specialist and partner, Whitley Stimpson.  “The basic maximum claim is for donations totalling £5,000 which could earn a top-up payment of approx. £1,250.  I’m sure this money could make a real difference to a host of worthy causes and would like to encourage those in charge of fundraising to take advantage of the new scheme by ensuring you are in a position to make a claim.”

In order to use the scheme, claims need to be registered via HMRC’s Charities Online platform, which went live on 22 April 2013. 

Claims of £1 in Gift Aid for every £10 donated must be made and the organisation should have claimed Gift Aid in two of the previous four years as well as possessing a good record with HMRC.

“The legislation for the scheme is very detailed to deter false claims,” explains Kyffin.  “To be eligible to make a claim on small donations, charities and sports clubs will need a history of claiming Gift Aid as well as ensuring record keeping is in-line with GASDS requirements.”

HMRC has issued guidance on how to make a claim but it has been recognised that further information needs to be provided to make it easier for charities and sports clubs to submit successful claims. 

Whitley Stimpson has provided sound tax advice for more than 80 years. For further information or to book an appointment with one of Whitley Stimpson’s tax specialists, please visit or call 01295 270200.