Gift Aid claims and declarations: When is a claim too late?

Gift Aid is an important scheme, allowing churches and charities to claim back tax paid by a donor on a qualifying payment to the charity. The scheme allows for charities to reclaim tax going back for several years, and this paper explains the time limits for doing so and provides advice for people responsible for making claims.

Topics included:

• What is the time limit for making a Gift Aid claim?
• The importance of Gift Aid declarations
• How to make a Gift Aid claim
• The Gift Aid Small Donations Scheme

Updated August 2024