Gift Aid declarations: what they must say and how long to keep them

What the donor confirms

HMRC says a Gift Aid declaration should state that the donor:

• has paid the same amount or more in Income Tax or Capital Gains Tax in that tax year
• agrees to Gift Aid being claimed

What the declaration must include

• a description of the gift, for example one donation or all donations
• the name of your charity or CASC
• the donor's full name
• the donor's full home address, including the postcode
• that the donor is a "non-UK donor" if they do not live in the UK. For the Channel Islands and the Isle of Man, say they are a non-UK donor and leave out the postcode.

HMRC's detailed guidance adds that a declaration must not include a company name or joint names, as that would make it invalid.

Explaining the tax to donors

You must give donors an adequate explanation of what Gift Aid means for their own tax, including that they must pay any difference if they have not paid enough tax. HMRC says a statement such as "I am a UK taxpayer" is not enough on its own. The explanation can be on the declaration or given separately.

Wording and example forms

HMRC does not publish an official form, so you can design your own. It does publish model declarations and recommends adapting them:

• declaration for a single donation
• declaration for multiple donations
• sponsorship form with Gift Aid declaration

A signature is not required. A date is not always required, but HMRC says you need one where the declaration does not otherwise make clear which period it covers.

How donors can give a declaration

• In writing, including by email or text message, or by speaking to you in person or by phone.
• Before the donation, at the time, or afterwards, as long as it is within the time limit for claiming. See the 4 year rule.
• One declaration can cover a single donation or any number of donations.

Records you need to keep

• Keep a record of each declaration for 6 years after the most recent donation you claimed Gift Aid on.
• Your records must link each donation to a donor who gave a valid declaration. HMRC calls this an audit trail.
• Typing declarations into a database is not enough on its own, because it does not show the donor made them. For a spoken declaration, HMRC lists evidence it is likely to accept, such as a recording, or confirmation that you sent the donor a written record of it.
• Donors can cancel a declaration at any time. Keep a record of the cancellation and its date.

Using declarations on the schedule

Copy the donor's name and home address from the declaration, not from a bank reference or card billing address. See titles and names and postcodes.

Donor Schedule does not check your declarations. If your file has a Gift Aid yes or no column, rows marked no are left out of the schedule and listed so you can see why.

Sources: Claiming Gift Aid: Gift Aid declarations and HMRC's detailed guidance, chapter 3, Gift Aid (sections 3.6 to 3.8), both on GOV.UK.