HMRC has clarified aspects of the rules for UK tax relief for individuals under the Gift Aid provisions. Under these provisions tax relief may be claimed when an individual donor who pays tax in the UK makes a donation, even if the donor includes a supporting message with additional names. Previously HMRC guidance on this point was misinterpreted. If however a gift is made by a group of people such as staff at their workplace or groups of friends tax relief for the gift cannot be claimed under the Gift Aid rules.
HMRC has noted that tax repayments amounting to GBP 1.2 billion were made to charitable organizations under the Gift Aid rules in the 2014/15 tax year.
