Gift aid on donations.
HMRC is denying reports that it has sought to restrict gift aid on donations accompanied by a message of support from a donor’s family.
The department confirmed that gift aid could be claimed when a UK taxpayer made a donation, even if additional names were added in a supporting message. It suggested that the advice appeared to have been misinterpreted and it intended to ensure official guidance is clear.
When gifts are made by groups of people, such as work collections or large groups of friends, gift aid is not due and should not be claimed.
HMRC said it would work with charity collection agents to help them improve their processes so that gift aid was not removed from eligible donations.