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This technical consultation sets out the secondary legislation which gives intermediaries a greater role in administering Gift Aid.
This consultation ran from
The government announced at Autumn Statement 2013 that it would give intermediaries, operating within the charity sector, a greater role in administering Gift Aid.
Since then HMRC have been working closely with the charity sector and intermediaries to develop a simpler way of giving through SMS text messaging and through online platforms.
These regulations will be of particular interest to:
- intermediaries that collect money on the behalf of charities
- charities that use intermediaries
- donors who donate to charities through intermediaries
PDF, 474KB, 30 pages
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Published: 10 August 2016
From: HM Revenue & Customs