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Gift Aid Small Donations Scheme: a practical guide

The Gift Aid Small Donation Scheme has been around since 2013 and whilst the scheme is generally becoming better understood, there remain aspects that can still cause problems. This paper serves as a practical guide for those seeking to make good use of the scheme.

Topics included:

  • Key points to consider;
  • How the basic scheme works;
  • Eligibility: the charity;
  • Eligibility: the donation;
  • How much can be claimed?
    • The matching principle;
    • Community buildings;
  • GASDS and record keeping;
  • GASDS and time limits;
  • GASDS and the claims process.