Claiming Tax Back
How charities get started with Gift Aid
- Who can claim?
- How do we claim?
- Who can sign Repayment claims?
- What can we claim tax back on?
- Gift aid on visitor admissions
- Further information
To claim repayment of tax under the Gift Aid scheme you must be a charity. In England and Wales, you must be registered as a charity with the Charity Commission, unless you are excepted from registration. Information about registering as a charity is available on the Charity Commission website. In Scotland the Office of the Scottish Charity Regulator (OSCR) must accept you as a charity.
In Northern Ireland, HM Revenue & Customs (HMRC) must accept you as a charity. You should contact our Bootle office for Northern Ireland charities. The address and telephone number is shown below.
New charities who want to claim exemption from tax and claim repayment of tax under Gift Aid should write to H M Revenue & Customs (Charities), Charity Title Section at the address below stating:
- The full address, including postcode, to which we should send all communications; and
- If registered, your Charity Commission registration number
- If not registered, a copy of your governing document and details of activities, along with copies of any literature that explains your work.
- the date on which the accounting period of the charity ends
We will confirm your status as a charity and issue a reference number that you must state on all future correspondence with us. We will also send you repayment claim forms R68(2000) and R68(New Gift Aid) and a form ChN1 (PDF 83K) asking for the name and signature of an authorised signatory who will sign your repayment claims.
Generally, claims for repayment should be signed by an authorised official of the charity i.e. one of the following: a trustee of the charity; a director of the charity; or a member of the managing committee of the charity. Repayment will generally be made directly to the charity.
Charity officials can, however, nominate an individual to sign repayment claims and/or receive repayments on their behalf. An official nominee can be an employee of the charity, a third party or an agency authorised to act on behalf of the charity.
If the charity wishes to nominate a person to sign for and/or receive repayments on their behalf form ChN1 (PDF 83K) should be completed. If the charity or CASC wish to nominate an agency to act on their behalf a form ChN2 (PDF 39K) should be completed.
Charity officials will remain wholly responsible for the accuracy and validity of any claim made on their behalf by any person they have so authorised. Charity officials should therefore give careful consideration as to the suitability of any person(s) or agency whom they authorise.
A charity can reclaim tax on any donations made by individuals, whether large or small, regular or one-off - provided the conditions for the Gift Aid tax relief are satisfied. In particular, the charity will have to be able to show an audit trail from the donation to a donor who has given a Gift Aid declaration that covers that donation. A model Gift Aid declaration is available on the HMRC website.
You will need to list on form R68(New Gift Aid) the details of the donations for which you are claiming. You then calculate the tax you are reclaiming on the total amount of donations. The formula is on the bottom of the second page.
You should send your completed claim forms R68(2000) and R68(New Gift Aid) to the Bootle office. The repayment claim form R68(2000) must be signed by the authorised signatory.
Gift Aid cannot be claimed on admission fees. However, if you grant free admission in return for a donation, Gift Aid may be applicable. From 6th April 2006 charities that open to the public for an admission fee may claim Gift Aid if either of the following circumstances apply:
The visitor makes a donation that is at least 10 per cent more than the admission charge for the equivalent right of admission.
The donation secures admission rights to the property for a twelve month period whenever the property is open to the public in that period, for example through a season ticket or a membership scheme. Charities may exclude from the right of admission up to 5 days in each 12-month period when the property is otherwise open to the public and still qualify.
For further information visit the Detailed
guidance about Gift Aid on charity visitor admissions
and memberships page.
Our detailed guidance notes for charities contain more detailed information on applying for charitable status (chapter 2) and Gift Aid (chapter 3). You can also get more information by calling the Charities helpline.
HM Revenue & Customs Charities
St John's House
Bootle, L69 9BB
Frequently asked questions about getting tax back