Gift Aid Small Donations Scheme - CIOT comments
The CIOT comments, sent to HMRC on 24 May 2012, regarding the policy design of the new Gift Aid Small Donations Scheme to be introduced in 2013. The consultation outlines how qualifying charities and Community Amateur Sports Clubs will be able to claim a top-up payment equivalent to Gift Aid on small cash donations.
Our submission and the consultation document are available in Adobe (pdf) format.
24 May 2012