HMRC explains about declarations and shows model examples on it's website: https://www.gov.uk/claim-gift-aid/gift-aid-declarations. We have also agreed a lighter version suitable for envelopes. This appears on all our Gift Aid envelopes.


HMRC allows charities to compose their own declarations. Below are the main points to bear in mind if you are contemplating this:


Declarations must:


  • show the beneficiary 
    A declaration that does not show the name of the church or charity which will benefit is not valid for a Gift Aid repayment claim. 

  • identify the donor 
    The whole system revolves around individual tax paying donors agreeing to Gift Aid their donations. It is therefore essential that this person can be identified, normally by giving full name and a minimum of house number and post code. 

  • give consent to reclaim
    Gift Aid is a form of tax relief for the individual. It is therefore essential to have permission from that individual for the relief to be passed to the charity making a claim on that person’s donation. 

  • explain ‘enough tax’ requirement 
    This changed in early 2012. A declaration must now explain that the donor must have paid enough tax on all donations to charities and Community Amateur Sports Clubs throughout the tax year, not just enough tax for one specific donation. 

  • signatures 
    Signatures are not required to make a Gift Aid declaration valid. However, they add useful formality and are considered good practise.