HMRC repays 25 pence for every pound of qualifying donations, but only if your figures are accurate and declarations are valid. Confirm you have Charities Online access and authority to certify claims. Check your charity or CASC reference. Decide the claim period (often aligned to your financial year or a tax-year quarter). Gather donation reports for that period only.
1. Reconcile donations to the bank
Total Gift Aid donations should match money received in your accounts, allowing for timing differences. If your report shows more than the bank, find out why before claiming. Common causes: misdated entries, double counting, or donations pledged but not paid.
2. Validate declarations
Every line needs a donor with a valid declaration covering the gift date. Run an exception report for:
- Donors without declarations.
- Expired or cancelled declarations.
- Incomplete addresses.
- Donations above benefit limits on membership.
Fix or remove ineligible items. See declarations.
3. Separate ineligible income
Exclude trading, lottery proceeds, company donations, and personal sponsorship that belongs to participants. See sponsored events and membership fees.
4. Add the Small Donations Scheme if it applies
If you had qualifying small cash donations and met Gift Aid Small Donations Scheme (GASDS) — a top-up on small cash gifts without named declarations conditions, add the GASDS amount within caps. You need evidence of cash collection totals. See GASDS explained.
5. Enter the claim on Charities Online
Follow HMRC's screens for the claim period. Double-check totals before submission. You are certifying accuracy. Keep a screenshot or PDF confirmation with your records.
If your organisation year and tax year differ, work with trustees on which donations fall in which claim. Donations must be received before you claim them. Do not claim gifts you expect next month.
Many committees require two officers to approve HMRC submissions. Build that into your timeline so a missing chair on holiday does not delay repayment by weeks.
6. Reconcile repayment
When HMRC pays, match the amount to your claim. Investigate partial payments or delays. Update your accounts to show Gift Aid received as income, or reduce donation expense per your accounting policy.
File the confirmation, update the cash book when repayment arrives, and brief the committee on the amount.
Printable checklist
- Claim-period dates agreed with trustees.
- Donation report exported and checked.
- Exception list cleared or removed from the claim.
- GASDS tallies attached if used.
- Authorising official available to approve submission.
- Bank details on Charities Online still correct.
Worksheet and common errors
Before you type numbers into Charities Online, build a one-page worksheet: total donations per ledger, minus ineligible items, equals claim total. Attach declaration coverage for your files. Compare this claim to the prior year. Large swings need a sentence in trustee papers (more members, a successful appeal, lost declarations after a treasurer change).
- Wrong charity reference selected.
- Claim-period dates transposed.
- Totals entered in pence instead of pounds.
- GASDS added without supporting totals.
Store claim confirmations with declarations and donation detail for six years. See the six-year rule.
If HMRC enquires, respond promptly with sampled declarations and donation evidence. Never claim donations you cannot evidence.
The Gift Aid gap calculator helps you set targets for next year.
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
Work through this checklist for your next period. Start planning next year with the Gift Aid gap calculator. Then browse more guides.