We published this guide to help finance teams use the Retail Gift Aid scheme with confidence.

This guide illustrates appropriate accounting treatments and gives background information on other tax and VAT issues, as well as the legal framework for different types of shop activities.

Latest version updated August 2018

The content of guides is correct at the time stated above but inevitably legal changes, case law and new financial reporting standards will change. You are therefore advised to check any particular actions you plan to take with the appropriate authority before committing yourself. No responsibility is accepted by the authors for reliance placed on the content of this guide.