VATSC03387 - Identifying a supply: Supplies of goods for no consideration: Qualifying charitable donations: Records a donor should keep
The donor should retain information on the nature of the donated goods and the circumstances of the donation.
As a minimum, the donating business should retain details of:
the name and address of the registered charity to which the donation was made;
details of the charity’s registration, including its registration number;
a signed statement from an official of the charity confirming that the goods will be donated onwards to an individual, another charity, or another organisation, or will be used by the charity for its non-business activities. For ongoing and regular donations, this does not need to be provided each time, but should be provided at least annually;
descriptions of the goods, the quantity donated, valuation details, and the date of donation;
evidence of collection or delivery by the receiving charity, for example a signed delivery note.
It is the responsibility of the business claiming the exception to ensure that it has taken appropriate steps to demonstrate that the conditions for the exception are met.