For some years, HMRC has allowed aggregating of small donations up to £10 for ease of form filling. Charities can aggregate donations with a combined value up to £1,000 per line on a Charities Online submission. However, aggregated donations still need to be backed up with valid declarations from UK taxpayers. This initiative is not to be confused with the new Gift Aid Small Donations Scheme introduced in April 2013.
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Modified on: Fri, 6 May, 2016 at 11:20 AM
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