Gift Aid declarations: claiming tax back on donations

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All CASCs and charitable trusts and most charities must keep declaration records for 6 years from the end of the accounting period they relate to. The deadline to claim Gift Aid depends on how your charity is set up . If you have any enduring declarations covering regular donations, eg a direct debit or standing order, keep them permanently. If a donor stops their donations, then the time limit applies from the date of the final donation. If a single declaration applies to more than one donation, work out when you received the last donation and keep the declaration for the required time from that point. If HMRC asks you questions about your claim, keep your declaration records until the enquiries are finished, even if the time limit has expired. If you followed HMRC guidance before January 2012 and destroyed records that were between 4 and 6 years old, you won’t be penalised. If you’ve kept your records from that period, continue to keep them until the time limit has passed.