Postcode errors, overseas donors and BFPO addresses

UK postcodes

HMRC asks for postcodes in capital letters with a space, for example S19 2BD. Common reasons for rejection are:

• No space, or two spaces, in the middle (S192BD).
• Lower case letters (s19 2bd).
• A letter O where there should be a zero, or the other way round.
• Extra text in the cell, such as "UK" or the town name.
• A partial postcode, such as just "S19".

If you do not have a donor's postcode, HMRC suggests asking the donor or using the Royal Mail postcode finder, and noting it in your records.

The address must be where the donor lives

For individual donations, HMRC says the address must be where the donor lives, not a place of work or a "care of" address. Billing addresses from card payments are often, but not always, the home address, so check against the declaration.

Donors outside the UK

• The template says to put the address in the house name or number column and an X in the postcode column.
• HMRC asks for full details for non-UK donors: house number or name, street, city, region, postcode or zip code where there is one, and country.
• Donors in the Isle of Man and the Channel Islands count as non-UK. Do not enter their postcodes.
• The house column is limited to 40 characters, so long overseas addresses need shortening. Keep the parts that identify the home.

BFPO addresses

BFPO numbers are not accepted as postcodes. Use the full postcode that matches the BFPO number, which you can find on GOV.UK.

Donor Schedule tidies spacing and capitals automatically, puts X for overseas donors, and flags anything it cannot fix.

Source: HMRC schedule spreadsheet guidance, "What to include".