Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Gift Aid definition

What does Gift Aid mean? In legal practice, Gift Aid is the UK statutory mechanism that allows a charity or community amateur sports club (CASC) to reclaim from HMRC the basic rate Income Tax attributable to an eligible individual’s donation, provided the donor has paid at least that amount of UK Income Tax or Capital Gains Tax. The donor must give a Gift Aid declaration; donor benefits must be within HMRC limits; and the payment must be a gift, not consideration for goods or services. Higher and additional rate taxpayers may claim further relief via Self Assessment. The regime applies across the UK (England...

HMRC Gift Aid and GASDS for UK charities: eligibility, declarations, benefit limits and split payments, higher rate relief, claims, time limits, matching rules, record-keeping and audit

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Practice notes

What is gift aid relief?

Gift Aid donations to a charity form a significant source of income, yet the tax repayment benefit they confer can be open to abuse. HMRC are especially alert to this kind of donation, and their inspections appear heavily directed towards checking record keeping and the soundness of repayment claims arising in this area. As a result, charities must understand in depth how the scheme functions and how to log donations to prevent difficulties with HMRC. HMRC also require that, in all circumstances, charities give donors a full and accurate explanation of the law before any declaration is made. For information about giving land, property, or shares, see Tax relief when you donate to a charity for further details provided by HMRC on that page...

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Web page updated on 21/05/2026

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