HMRC have updated guidance on how charities can claim Gift Aid on donations received. It is important that the individual who is donating the money actually makes the gift aid statement. Donors should be made aware they they should not tick a Gift Aid statement if the donation is not from them individually, or if the donation is from more than one person.
As with all of our tax tips and web pages this information is necessarily summarised and of a general nature. If you would like detailed specific advice please contact us.