From October charities making a Gift Aid claim must use HMRC’s new online filing system.
HMRC launched its new Charities Online service in April, which allows charities and community amateur sports clubs (CASCs) to make Gift Aid claims online. This service will also be used to claim top-up payments under the Gift Aid Small Donations Scheme (GASDS).
Until 30 September HMRC continued to accept the former R68(i) print and post repayment form. This has now come to an end. However, an alternative paper form will be available for charities that do not have internet access.
To use Charities Online, charities and CASCs must sign up for HMRC Online Services and enrol for Charities Online. HMRC has issued a number of guides relating to using the system, together with frequently asked questions, which can be accessed here.
It is recommended that charities and CASCs which claim Gift Aid should familiarise themselves with the new Charities Online service and the HMRC guides.
For more information please contact Chris Hook or 0191 211 7929.