26 April 2012

HM Revenue and Customs (HMRC) has launched a consultation to seek responses on the proposed "Gift Aid Small Donations Scheme".

The consultation specifically invites comments from all charities and Community Amateur Sports Clubs (CASCs) that make claims under Gift Aid and receive small donations of cash; particular smaller charities, their agents, advisers, nominees and representative bodies.

The consultation runs from 27 March to 25 May 2012.

You can access further information, including the consultation document, via the HMRC website (external link).