How the Gift Aid Small Donations Scheme affects charities and CASCs
The Gift Aid Small Donations Scheme (GASDS) applies to small donations collected from 6 April 2013.
This impacts on charities and community amateur sports clubs (CASCs), and removes the requirement to keep detailed donor records for small donations.
The scheme removes the requirement for charities to obtain a Gift Aid declaration from individual donors in order to claim a payment from HMRC.
It applies to donations of £20 or less, up to an annual total of £5,000 of donations per charity.
Guidance is provided on the GOV.UK website