HMRC can ask to see Gift Aid records years after you submitted a claim. Volunteer treasurers must keep declarations, donation evidence, and claim paperwork for at least six years. That includes Gift Aid Small Donations Scheme (GASDS) collection records for small cash gifts without named declarations. Tax law sets that minimum. The six-year rule typically runs from the end of the accounting period the records relate to. Destroying records too early leaves trustees exposed if HMRC opens an enquiry.
What you must keep
- Gift Aid declarations (original or digital copy).
- Donation records: date, amount, donor link.
- Claim submissions and HMRC confirmations.
- Repayment bank entries matching claims.
- GASDS collection records where claimed.
- Correspondence with HMRC about Gift Aid.
- Working papers showing how you calculated claims.
HMRC enquiries often start with declarations. Each needs name, address, date, and correct wording. Digital declarations need audit trails showing consent. See what to collect.
Bank statements alone are not enough. You need the link between a payment and a donor's declaration. Member payment reports, standing-order lists, and event tally sheets all count if they are clear and dated.
Anonymous cash still needs event logs: date, location, counters, amount banked. See collecting tins.
Storage that survives a handover
Paper files in a locked cupboard work for small groups. Scan to PDF for backup. Cloud storage is fine if access is controlled and GDPR-compliant. Review security and compliance before uploading donor details anywhere.
When treasurers leave, records must not walk out the door. Include Gift Aid files in your handover checklist. Trustees are collectively responsible even if a volunteer held the files. Personal email inboxes are not archive systems.
Folder structure that works
- Declarations
- Donations by year — then by quarter or event.
- Claims submitted — donation export plus the HMRC confirmation PDF.
Name files consistently: donor surname, year, and declaration date. Mirror paper and digital so volunteers can switch formats. At each claim, snapshot the donation export into Claims submitted.
Back up to a second location trustees control, not only a personal laptop. Annual download archives are cheap insurance.
Common gaps
- Declarations stored separately from donation spreadsheets.
- No copy of submitted online claims.
- Scanned forms without filenames or dates.
- Personal laptops with the sole copy of records.
HMRC might request ten declarations and matching bank entries. If you can produce those in an afternoon, you are in good shape. If you need a week of archaeology, improve storage now.
Destroying records after six years
After the retention period, you may destroy records unless litigation or trustee policy requires longer. Shred paper with personal data. Delete digital files securely.
The Gift Aid gap calculator helps you see whether missing paperwork is leaving relief unclaimed.
If a rule feels unclear
Rules and thresholds change. Check current HMRC and Charity Commission guidance for your organisation before you claim or file. This is general information, not tax or legal advice.
If something is unclear, pause that claim line rather than guessing. HMRC penalties for careless claims cost more than waiting for advice. Local charity accountants, CVS treasurer networks, and national membership bodies often answer simple questions cheaply or free.
Involve another volunteer in spot checks. A second pair of eyes on a claim spreadsheet or declaration file catches errors you have stared at too long. Committees should treat that time as governance, not optional extra work.
Next steps
Start with the Gift Aid gap calculator if you suspect unclaimed gifts. Then audit your storage, back up declarations, and align with claim preparation. Browse more guides.