Three Key Updates To Gift Aid - June 2019

By Kevin Russell | 17 June 2019 | Comments (3)

This month we bring you three key updates to Gift Aid, including an increase in the individual gift limit for the Gift Aid small donations scheme (GASDS), new HMRC preferences on names, and a reminder about church finances/taxes being a team sport. 

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share magazine issue 29: extra content

By Alexandra Khan | 12 January 2015

In issue 29 of Share magazine, Kevin and Steve refered to several blog posts and briefing papers. You'll find full links to each of these below.

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church employees, expenses and HMRC

By Stephen Mathews | 29 August 2014

church employees, expenses and HMRC

"From time to time, our church employees incur expenditure in the course of their duties.  Do we really have to include this on the year end P11D?"

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how to: avoid penalties when the PAYE scheme closes

By Kevin Russell | 21 August 2014

avoid penalties when the PAYE scheme closes

Smaller churches and, not infrequently, local charities ‘hop’ in and out of being an employer for PAYE purposes. The following warning concerning the submission of Real Time Information (RTI) to HMRC will be important, if churches and charities in this situation are to avoid incurring a penalty

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what is social investment tax relief?

By Kevin Russell | 19 July 2014

what is social investment tax relief

Social Investment Tax Relief (SITR) is a new tax relief, available for investment into eligible social enterprises, from 6 April 2014. The investment, and the organisation receiving it, must meet eligibility criteria.

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New help for charities from HMRC

By Kevin Russell | 20 June 2014

HMRC to provide new service for charities

HMRC Charities has recently set up a new dedicated Outreach Team to offer help and support to charities to enable them to get things right first time.

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Missed the R68(i) deadline?

By Kevin Russell | 18 October 2013

HMRC

Have you tried to submit an R68(i) Gift Aid form since 30 September 2013?  Have you had your claim rejected?  Are you wondering what to do next?

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Churches Exception from Registration - extended to 31 March 2014

By Kevin Russell | 28 November 2012

Readers of this blog will know that some, but not all, churches must register as a charity with the relevant charity regulator (the Charity Commission in England and Wales, the Office of the Scottish Charity Regulator in Scotland, and shortly, the Charity Commission for Northern Ireland).

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Gift Aid Claims - use an old R68 Claim Form at your peril!

By Kevin Russell | 1 June 2012 | Comments (9)

In our last Legal Eagle e mail bulletin, we highlighted the need for churches and charities to use the most up to date Gift Aid claim form, the R68(i) in order to ensure that your Gift Aid claim is repaid as quickly as possible.

HMRC have today gone further by announcing that they will no longer accept the older forms that some charities are still using.

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who says I'm not fit and proper?

By Stephen Mathews | 21 May 2012

The Finance Act 2010 introduced a requirement that, to qualify as a charity for tax purposes, the charity must meet a ‘management condition’. This condition is satisfied if  all of the charity’s ‘managers’ are ‘fit and proper persons’.  If a charity fails this test then HMRC can refuse or cancel its ‘tax status’; meaning that it will no longer be eligible for charity tax benefits such as Gift Aid.

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