The guidance on Gift Aid declarations was previously updated in 2012, and was reflected in the HMRC model Gift Aid declarations. Now it has always been the case that donors should have paid sufficient tax to cover all
their Gift Aided donations, not just those to a particular charity. The updated tax warning stated this more explicitly and the following text should be in place on all your declarations signed after
31st December 2012:
I confirm I have paid or will pay an amount of Income Tax and/or Capital Gains Tax for each tax year (6 April to 5 April) that is at least equal to the amount of tax that all the charities or Community Amateur Sports Clubs (CASCs) that I donate to will reclaim on my gifts for that tax year. I understand that other taxes such as VAT and Council Tax do not qualify. I understand the charity will reclaim 25p of tax on every £1 that I give.
Your old stocks of blank declarations should now have been discarded.
HMRC will not accept claims made on declarations using the old wording signed after 31 December 2012.
You do not need to get replacements for existing completed enduring declarations.
Parishes on the Diocesan Gift Aid Scheme were provided with new approved declarations.
Parishes not on the Diocesan Gift Aid Scheme will need to ensure they have replaced their old stock with new compliant Declarations.
Don’t forget to check declarations on websites.
Please note: HMRC's original exception for single donation Declaration Envelopes from envelope suppliers which were printed before 31 December 2012 no longer applied
from December 2014. The exception never applied to those printed with incorrect wording from 2013 onwards. The new tax warning must be used on ALL declarations.
For further details on this, please see the HMRC website or the national church guidance.