Policy paper

Income Tax: Gift Aid requirements on intermediaries

This applies to charities and intermediaries that collect charitable donations and do not comply with the legislation.

• From: HM Revenue & Customs
• Published: 9 December 2015

Documents

Income Tax: Gift Aid requirements on intermediaries

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Draft clause 76

PDF, 34.6 KB, 1 page

Draft explanatory notes clause 76

PDF, 60.9 KB, 1 page

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Details

This legislation will allow HM Revenue and Customs to impose penalties on intermediaries if they fail to comply with requirements set out in secondary legislation.

Published 9 December 2015