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HM Revenue and Customs is urging people to stay safe during the festive period against a scam that is conning elderly and vulnerable people.

• Updated: 20 December 2017

What Gift Aid is, who can claim, what donations are eligible for Gift Aid, Gift Aid declarations for your charity or community amateur sports club (CASC), how to claim

• Overview

  You can claim back 25p every time an individual donates £1 to your charity…

• What you can claim it on

  You can claim Gift Aid on donations from individuals. The donor must make…

• Gift Aid declarations

  To claim Gift Aid you need to get a Gift Aid declaration from the donor.…

• Small donations scheme

  You may be able to claim 25% on: cash donations of £30 or less contactless…

• How to claim

  You can claim Gift Aid using Charities Online with: eligible software,…

Tax and reporting rules for employers providing gifts to employees

Find out about the types of fundraising donations that charities and community amateur sports clubs (CASCs) can and cannot claim Gift Aid on.

• Updated: 22 October 2019

This series brings together all documents relating to Gifts given

• Updated: 3 May 2013

Holdover relief on gifts means you do not pay Capital Gains Tax (CGT) when you give away business assets and some shares - eligibility, how it works, how to claim it

Use this form to tell us that Inheritance Tax is due on a gift or other transfer of value.

Find out about Customs Duty, excise duty and import VAT you may need to pay when you send gifts into the UK.

• Updated: 18 October 2024

Find how to claim top-up payments on small donations up to £30 if you’re a charity or community amateur sports club (CASC).

• Updated: 17 February 2020

Submit a claim for Gift Aid, the Gift Aid small donation scheme (GASDS) and other income; schedule spreadsheets; registering and enrolling for a Charities Online account; activation codes