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Find how to claim top-up payments on small donations up to £30 if you’re a charity or community amateur sports club (CASC).
Legal rules for trustees when deciding whether to accept, refuse or return a donation.
What Gift Aid is, who can claim, what donations are eligible for Gift Aid, Gift Aid declarations for your charity or community amateur sports club (CASC), how to claim
This tax information and impact note explains the increase in the limit.
How to claim Corporation Tax relief when your limited company donates money, land, property or shares to charity
A call for evidence to seek views about the use and effect of the existing Gift Aid Small Donations Scheme.
A consultation on reforms to the Gift Aid Small Donations Scheme
Find out what a charity is, how VAT affects charities, how to treat a charity's income for VAT and what VAT reliefs a charity can get on what it buys.
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