The Gift Aid Small Donations Scheme was introduced in April 2013 and is for donations that are not covered by Gift Aid: anonymous cash, monies from non-Gift Aiders etc. There is a £5,000 limit per tax year for these, rising to £8,000 per year from 06 April 2016.
Aggregated donations are donations covered by Gift Aid, i.e., they are from UK taxpayers and valid declarations have been completed. Very small gifts of less than £20 can be aggregated as one posting. This can be a great timesaver as it saves creating an individual donor and donation record for a single donation. Up to £1,000 can be recorded per 'aggregation', but the underlying donations mustn't be more than £20 each. HMRC expects aggregated donations to be submitted in a particular way and there is a special page on Fund Filer for these. See our article about aggregated donations for more on this.