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HMRC guidance on the gift aid small donations scheme in relation to mergers of charities or community amateur sports clubs (CASCs) does not include specific reference to time limits – but they exist for new organisations to notify the tax authority if they want to take over a claims history after a merger.
The newly created body must make its application at least 60 days before its first gift aid claim or within 90 days after the date on which the current organisation began to carry on the activities of the previous one, whichever falls earlier.
HMRC guidance on the gift aid small donations scheme in relation to mergers of charities or community amateur sports clubs (CASCs) does not include specific reference to time limits – but they exist for new organisations to notify the tax authority if they want to take over a claims history after a merger.
The newly created body must make its application at least 60 days before its first gift aid claim or within 90 days after the date on which the current organisation began to carry on the activities of the previous one, whichever falls earlier.
The Revenue will update its guidance to ensure the time limits are clear. The department will accept late alerts relating to mergers made on or before 30 November 2013, provided the application is received by 28 February 2014, because some charities and CASCs may have been relying solely on official guidance and been unaware of the deadlines.
