A charity can claim the “Gift Aid” amount for a donation without a Gift Aid declaration. The scheme is designed around a collection plate at a place of worship, or similar small collections from small organisations. As there is no Gift Aid declaration, this is not a “Gift Aid” payment but a “Top-Up” payment. 
See http://www.hmrc.gov.uk/charities/gasds/index.htm for more information on The Gift Aid Small Donations Scheme which includes the basics, what you can claim, record keeping and so on, plus caveats / restrictions that HMRC apply.

As the constituent in Raiser’s Edge does not have a declaration, the claim is not produced through Raiser’s Edge.  However, gifts that have been claimed via the HMRC service should be identified in Raiser’s Edge, to ensure they are not claimed again in the future, should the constituent then complete a Gift Aid Declaration.

Claiming for individuals:

  1. Create a gift query with criteria that includes the following -
    Constituent, Key Indicator equals Individual
    Gift amount less than or equal to £20
    And Gift type Cash
    And Gift date between < start and end date of the year to be claimed >
    And Pay method equals Cash
    And (Amount Notes greater than £0.00 OR Amount Cash greater than £0.00)
    And Gift Aid Qualification Status one of Qualified for Gift Aid, Partially Qualified for Gift Aid
    And Split Tax claims, Gift Aid Qualification Method one of Apply Gift Aid Rules, Set as Qualified)
    And Declaration start date blank

    Note that this is suggested criteria.  Additional criteria should be added, as required.

    Fund Split Amount plus other relevant fields should be included in the query output and the query results should be checked to ensure they correct.
    It is the Fund Split Amount that is the amount to be claimed, as this takes into account split gifts.

     
  2. Export the query results in Excel format and then use the Excel SUM function to check that the sum of the Fund Split Amount of these gifts does not exceed HMRC £5,000 limit.
    If the limit is exceeded then decide which gifts should be removed from the claim.
    Save the query and use Query List to remove those gifts from the query, if £5,000 limit exceeded.
     
  3. While the Excel file or the query / query list can then be used as the basis of your claim on HMRC web site, please be aware that it is your responsibility to ensure that these are the correct gifts and that no gift contravenes HMRC requirements for this scheme.

     See http://www.hmrc.gov.uk/charities/gasds/claim.htm for how the claim should be made using HMRC Online Service or ChR1.
     
  4. Once the claim has been made, the gifts that were included in the claim should be updated in Raiser’s Edge to confirm claimed, so that they are not claimed again and to ensure any subsequent claim in that year does not take the total claim amount over the limit.
    As the tax claim number field is not available on the Tax tab of the gifts then suggest that a gift attribute be used.

    See How to create a gift attribute  to create a new gift attribute (eg Small Gift Aid Scheme) to be used.
    Suggest that the Data Type table is selected and in the Table Name field scroll to the bottom of the drop down list and select [Add New Table] where the table name is the same as the Attribute being created.
    Tick the options to Only allow 1 per Record and Active.
    Then in Config, Tables add new entries to the table - for example these could be based on the year of the claim - 2013/2014 then 2014/2015 and so on.
     
  5. Globally add the attribute to the gifts using the query (or query list if gifts had to be removed because limit was exceeded). The attribute description would be the year of claim.
     
  6. To ensure that the gifts are not claimed again, should the constituent supply a retrospective Gift Aid Declaration at a later date, it is strongly advise that this attribute is added to the Gift Aid rules.
     
     

Making subsequent claims:

  1. If making a subsequent claim in the same financial year you should make sure you are aware of the year’s total to date.
    A query similar to the one in step 1 above would be used and the gift attribute should be added to the criteria to check the running total of gifts that have already been claimed.
    Eg Attributes, Specific Attributes, Small Gift Aid Donation Scheme, Small Gift Aid Donation Scheme description equals 2013 /2014 (or the year of the claim).

    Repeat step 2 above to calculate the total already claimed.
    If £5,000 then no further claim can be made in this year.

     
  2. If second or subsequent claim can be made in the year
    1. Create a new gift query similar to the one in step 1 and include the criteria
      (Attributes, Specific Attributes, Small Gift Aid Donation Scheme, Small Gift Aid Donation Scheme description does not equals 2013 /2014 (or the year of the claim) OR Attributes, Specific Attributes, Small Gift Aid Donation Scheme, Small Gift Aid Donation Scheme Import ID blank)

      The ‘Small Gift Aid Donation Scheme Import ID blank’ criteria is included to ensure the gift was not claimed in a previous year.
       
    2. Repeat step 2 above to check the total of these gifts against the balance remaining for the year.
    3. Use Query List to remove gifts if the gifts in the query would exceed £5,000
    4. Repeat the remaining steps above to submit your claim online and mark the gifts in Raiser’s Edge as being claimed.



Claiming on money raised via Collection tins / buckets:

A single gift may have been added to a constituent record that has been setup to track collections, where the gift amount is the total amount from the collection.
In this case when you add the gift, where the gift amount exceeds £20, you must ensure

  1. That no notes larger than £20 note included in the gift amount
  2. If an envelope is received then it is assumed that is from one donor and therefore the total amount of the envelope content cannot exceed £20.  If it does then none of the money in the envelope can be claimed.
When adding the gift it is suggested that a note be added to the Miscellaneous tab of the gift to show this to be the case. This will be helpful if you are audited by HMRC in the future.
  1. Note to show that no note larger than £20 has been included in the gift amount and no envelope received has a total that exceeds £20
  2. It is suggested that it might be good practice for this note to also include a breakdown of the gift amount – eg 5 x £10 notes, 12 x £5 notes, 44 x £1 coins plus remainder in coins less than £1.
     

The gift would then be claimed via http://www.hmrc.gov.uk/charities/gasds/claim.htm

The attributes discussed in step 4 above should be added to the gift and subsequent collection tin / bucket claims should only be for those gifts which do not have the attribute.


 

Important Notes: 
 
  • If claiming small donations from individuals and also for collection tins / buckets, then the combined total gift amount for the year should not exceed £5,000.
     
  • This information is for guidance only and it is your responsibility to ensure that gifts included in your claim for the Gift Aid Small Donations Scheme meet the requirements, restrictions and limitations of the scheme as defined by HMRC.
     
  • It is also your responsibility to keep up to date with any changes HMRC make to the scheme.
     
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