HMRC has published detailed guidance on The Gift Aid Small Donations Scheme (GASDS). The scheme applies to small donations collected from 6 April 2013.
It’s important that taxpayers, agents and charities understand that this scheme does not allow higher and additional rate individual taxpayers to claim tax relief on their GASDS donations.
The guidance states that “Individual donors who want to claim tax relief on their donations should continue to make donations under Gift Aid.”
For further details, please use the 'Related Links' to visit the HMRC website.
