The limit
HMRC's guidance says the schedule spreadsheet has a maximum of 1,000 lines. If you go over the maximum, the extra lines will not be attached as part of your claim. That means donations can quietly drop off without an error.
What to do
- Split the claim. You can submit as many online claims as you like. HMRC gives the example of 1,600 donations sent as two claims of 800. You must complete and submit one claim before you start the next.
- Combine regular donations from the same person. Regular donations from one donor can go on one line with the date of the most recent one, as long as they all fall in the same accounting period.
- Aggregate small donations. Donations of £20 or less can be added together on one line, up to £1,000 a line. See aggregated and sponsored donations.
HMRC's "How to claim" guide also says that for claims of over 1,000 donations you must use software. Its schedule guidance gives the example of splitting 1,600 donations into two claims of 800, each on its own schedule. If you are unsure which applies to you, ask the HMRC Charities helpline.
Donor Schedule counts your lines for you and, if there are more than 1,000, builds separate files so each claim stays within the limit.
Sources: HMRC schedule spreadsheet guidance, "Limit per spreadsheet", and Claiming Gift Aid: how to claim.
This page is general guidance based on HMRC's published schedule spreadsheet guidance and template, checked on 20 October 2026. It is not tax advice, and HMRC's own pages take priority if they change. Donor Schedule is not affiliated with HMRC.
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