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Small Charitable Donations

The Small Charitable donations Bill received royal assent on 19 December 2012 and became the Small Charitable Donations Act 2012. The Act implements a scheme which allows schools 
to claim Gift Aid style top-up payments on small cash donations without needing a Gift Aid declaration from the donor. The Act will come into force on 6 April 2013. This new online system will replace the current R68(i) Gift Aid and tax repayments claim form. Guidance on the new options for schools is available on HMRC's website at HM Revenue & Customs: Charities and Community Amateur Sports Clubs

Small Charitable Donations
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