This guide explains how Gift Aid works from a charity’s perspective.
The administration of Gift Aid can be a burden and you need to follow the rules to avoid problems during a Gift Aid audit. The rules for the Gift Aid Small Donations Scheme are also explained.
Latest version updated February 2022
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.
