Maximising your UK charities G

Maximising your UK charities Gift Aid/HMRC tax refund

One of our charity clients has significantly boosted their annual Gift Aid tax refunds from HMRC by over £8,000 a year using the Gift Aid Small Donation Scheme or GASDS.

Maximising your UK charities G

This scheme allows UK charities to reclaim 25% tax made on cash donations of £20 (or less) without a Gift Aid declaration being required from the donor. Since 6 April 2017, the scheme has been expanded to allow contactless card donations to also be included with cash donations.

Since 6 April 2016 GASDS claims of up to a maximum £2,000 per annum can be made for each of the charities locations or sites where the donations were received.

Our client, being a registered charity, has six separate buildings where cash donations are received so can potentially claim a total of £10,000 under the GASDS from cash donors who have not completed a Gift Aid declaration for whatever reason. For years prior to 6 April 2016, the GASDS limit was £1,250 per location.

To qualify for GASDS tax refunds your UK charity must have claimed gift aid previously:

  • In the same tax year as you want to claim GASDS
  • Without having had an HMRC penalty within the last two years
  • In at least two of the last four tax years (without a two-year gap between Gift Aid claims) if you are claiming on donations made before 6 April 2017.

Your GASDS claim can’t be more than 10 times your Gift Aid claim. For example, you can claim on £1,000 worth of donations through GASDS if you’ve received £100 of Gift Aid donations in the same tax year.

You can claim on donations that are eligible for Gift Aid, but not membership fees.

The extra income has been a substantial boost to our clients’ income and if you would like to find out more please check the HMRC website ( or contact us at Exceed CA.