This Blog was first published in November 2015 – the changes it outlines became law on 5th April 2016:

You may have already seen that HMRC have published a new Gift Aid declaration which is a shortened version of the previous wording. The new declaration needs to be in place by April 2016.

The wording is designed to be simpler and to increase take up of Gift Aid on donations. The inclusion of a new line –  warning people that if they pay less tax in a year than the amount of Gift Aid claimed on all of their donations it is their responsibility to pay the difference – has raised some concern that this may be offputting and reduce the number of declarations made.

While this remains to be seen, it is worth giving some thought to the changes and how you plan this in to upcoming campaigns and publication – as we hurtle towards Christmas, April will come around sooner than we think!