Gift Aid – how it helps your Church
Much of the giving to our churches is from regular donors and gift aid can be claimed upon eligible gifts when there is an appropriate Gift Aid declaration.
In addition, parishes can recover Gift Aid on one-off donations and this system is well utilised by the churches across our Diocese. The donor simply has to put their donation in a special envelope supplied by the parish, write their name and address, including postcode, on the envelope, then sign and date the declaration. These envelopes should carry an appropriately-worded Gift Aid declaration.
Alternatively, one-off donations may made direct by digital means, such as device or online bank transfer, accompanied by a suitable Gift Aid declaration.
Gift Aid declaration (download)
Detailed information about Gift Aid (external link)
Our e-mail address for submissions and questions is giftaid@portsmouth.anglican.org.
Gift Aid Small Donations Scheme
In April 2013 the Government introduced the Gift Aid Small Donations Scheme (GASDS). Despite its name, it is not strictly Gift Aid as a claim under GASDS relates only to income which would not otherwise qualify for gift aid reclaim. This is another opportunity for our churches to increase their income and with potential to claim on a further £8,000 per tax year.
Parishes should therefore seek to make sure that they are using this Scheme and reclaiming where appropriate.
Detailed guidance on GASDS (external link)
For further information and support please contact the Stewardship Adviser on 023 9289 9669.
Gift Aid on Contactless Donations
The following guidance has been approved by the Diocesan Deanery Finance Committee:
- Increasingly, contactless donations are made to parishes and PCCs.
- This may be online or via some form of electronic device.
- Donations made in this way are eligible for Gift Aid, subject to the HMRC regulations applying at the time.
- Many facilities provide for the completion of a Gift Aid Declaration, either as part of the integrated software, or as a standalone feature.
- Gift Aid under the Gift Aid Small Donations Scheme (GASDS) may be claimed on contactless donations <£30.
- Most contactless methods of giving incur a transaction charge, and the proceeds are paid net to the charity.
- When claiming Gift Aid or GASDS it is correct to claim on the gross donation, inclusive of any transaction charge.
Centralised Tax Recovery Scheme for Parishes
At the diocesan office, we can process your Gift Aid claim for you using the Data Developments Donations Co-Coordinator system. In summary:
- Any parish in the Portsmouth Diocese can use the Scheme
- The central scheme takes over all dealings with HMRC. It is still the parish’s responsibility to encourage planned giving, and tax effective giving, and to collect and record payments.
- Each quarter the parish will be asked to provide information about any donations received upon which gift aid can be claimed on a schedule supplied by the Diocese, and to list the key details from any envelopes from ‘one-off’ donors.
- Claims under the Gift Aid Small Donations Scheme (GASDS) may also be made via the Scheme
- The Diocese makes a bulk claim to HMRC every month, so the sooner the information is supplied the sooner the parish will have the benefit of the tax refund. Tax repayments are made direct to the parish’s bank account as soon as the payment from HMRC.
- There is currently no joining fee, no maintenance fee and no deduction from tax recovered.
Resources for using Centralised Tax Recovery Scheme
Guide to the Scheme: Centralised Tax Recovery Scheme: All You Need to Know
Start Up Documents: Request Form and Data Consent Form
One-off donation form (word), One-off donations sheet (excel)