Policy paper

Gift Aid and intermediaries

This tax information and impact note advises of a new process to allow a donor to give permission to an intermediary to create Gift Aid declarations on their behalf.

Documents

Details

The government wants to maximise the take up of Gift Aid on eligible donations.

This measure will make it easier for donors to certify that Gift Aid can be claimed on donations to multiple charities made through intermediaries via digital channels, leading to Gift Aid being claimed on a greater proportion of eligible donations and more tax relief going to charities.

Published 5 December 2016