HMRC have published their response to feedback received during their consultation earlier this year on reforms to the Gift Aid Small Donations Scheme (GASDS).

Currently, in order to access the GASDS scheme, charities must have:
  • Been registered for at least two full tax years (the two year rule).
  • Made Gift Aid claims in at least two of the previous four tax years (the two in four year rule).

In their earlier consultation the government proposed to simplify the GASDS rules to ensure as many charities as possible could claim.

In response to the feedback received in that consultation the government will:

Links

Our guide: Small Charitable Donations repayment scheme

The response document can be found here