Guidance

Newsletter 3 — September 2026

Published 9 September 2026

Charities — user research

HMRC is looking for volunteers to provide feedback on our charities registration service. We would like to hold research sessions with people who have:

• used the charities registration service to register a charity with HMRC
• posted supporting evidence to HMRC during the process of registering a charity

Register for Research with GOV.UK to sign up and express your interest if you’re interested in taking part in a user research session in the near future.

By taking part in user research, you will have the opportunity to have a one-to-one interview with one of our researchers and test prototypes for the areas mentioned.

New HMRC video explains Gift Aid in minutes

Gift Aid is one of the most valuable tax reliefs available to charities, enabling eligible organisations to claim an extra 25p for every £1 donated at no additional cost to the donor.

To help improve understanding of the scheme, HMRC has published a new video, ‘What is Gift Aid and when can you use it?’, which explains the key rules that both charities and donors need to know.

The video highlights how Gift Aid works, when it can be applied, and some of the common situations where donations may not qualify.

While Gift Aid is widely used across the sector, misunderstandings about eligibility can lead to incorrect declarations, invalid claims, and missed opportunities for charities to maximise their income. The new video has been designed to help address these issues by providing clear, accessible guidance for donors and charities alike.

For donors, the video explains the conditions that must be met before a Gift Aid declaration can be made. It helps supporters understand when they can and cannot add Gift Aid to a donation, including the requirement to have paid sufficient UK Income Tax or Capital Gains Tax to cover the amount the charity will reclaim. By increasing awareness of these requirements, the video aims to help donors make informed declarations and avoid common mistakes.

For charities, the video serves as a useful reminder of what constitutes an eligible Gift Aid donation. Understanding the rules is essential to ensuring claims are accurate and compliant. The video can help fundraising teams, trustees, volunteers and charity staff recognise when a donation qualifies for Gift Aid and when additional checks or information may be needed before a claim is made.

The resource may be particularly useful for charities as part of volunteer training, supporter communications, fundraising campaigns, and Gift Aid awareness activities. Sharing the video with donors could help charities improve the quality of declarations received, reduce administrative burdens, and minimise errors that may later need to be corrected.

Charities and donors looking for more information on Gift Aid can also find guidance and resources on GOV.UK.

Guidance review

HMRC will shortly be reviewing Chapter 7 of the detailed charities guidance, which covers HMRC audits of charities. The review aims to align the guidance with the current HMRC enquiry framework for undertaking enquiries into Gift Aid claims and make sure that the information remains accurate and relevant.

As part of this work, some sections may be updated, amended or removed where they are considered out of date or no longer relevant.

We wanted to give charities and advisers advance notice of this review, and we will provide further updates as the work progresses.

Enhancements to the charities service — claim Gift Aid online

We have made improvements to the process for when charities and CASCs claim Gift Aid and tax back on other income. There have been no changes to the requirements for making Gift Aid claims. The updates simplify the claims journey by breaking complex tasks into clear, single-purpose screens with structured guidance, making the process easier to complete.

The new streamlined service went live at the beginning of September 2026. If you have not submitted a claim recently, you will see the updated process when you next make a claim.

Updates to HMRC internal systems

Changes have been made to our internal systems.

As a result, when you contact the HMRC helpline, we may need to take extra steps to verify your identity before we can discuss a charity or CASC with you.

We apologise for any delays this may cause.