When claiming HMRC Gift Aid many charities don't appreciate just how many different types of Gift Aid can be claimed.  Here's our checklist of what UK charities and CASCs can claim, including retrospective claims, Gift Aid Small Donations Scheme (GASDS), charity events, membership, donated goods (Retail Gift Aid) and what cannot be claimed for, with links to HMRC guidance

This is one of 4 guides we have for claiming Gift Aid – How to Register with HMRC, (it's not just registered charities!), the Gift Aid Rules you need to know, and simple steps to maximise your Gift Aid.

Claiming HMRC Gift Aid - Rule of Thumb

If a donation is:

• voluntary.
• from a UK taxpayer.
• and you have (or could get) a valid declaration.

.....there’s a good chance you can claim Gift Aid as long as your UK non-profit is eligible and registered with HMRC.

HMRC Gift Aid Guidance - What You Can Claim For

Here are a whole range of different ways to claim Gift Aid, with links to the HMRC guidance for charities and CASCs.

1. Standard Gift Aid (Individual Donations) – claim on donations from UK taxpayers who have made a valid Gift Aid declaration, allowing the charity to reclaim 25p for every £1 donated.
2. Retrospective Gift Aid – claim on eligible donations made in previous years once a valid declaration is obtained, up to four years after the end of the relevant accounting period.
3. Gift Aid Small Donations Scheme (GASDS) – for small cash and contactless donations of up to £30 each without collecting individual declarations, subject to limits and eligibility rules.
4. Contactless Card Donations (under GASDS) – can be claimed without donor details when they qualify as small donations.
5. GSADS Community Buildings Top-up - if your charity has 2 or more community buildings.
6. Digital Giving and Social Giving Accounts – but only for your own donations.
7. Sponsored Events and Challenges – claim on individual sponsorship donations where each sponsor is a UK taxpayer and has made a valid declaration.
8. Charity Events with Ticket plus Donation – Where a charity charges an entry fee and separately invites a voluntary donation, Gift Aid can be claimed on the donation element but not on the ticket price.
9. Spilt Payments - when a benefit would exceed the benefit limits, it may be possible for the donor’s payment to be split into an amount to cover the benefit cost and an amount that is treated as a gift.
10. Charity Auctions – the amount paid above the fair market value of an auction item where the excess is clearly identified as a donation.
11. Donated Goods (Retail Gift Aid) – claim on income from selling donated goods when the donor agrees the charity can sell the goods on their behalf.
12. Charity Membership – claim the eligible donation element of a membership fee, provided benefits are within HMRC limits and the split is clear in advance.
13. Admission to Charity Property – Gift Aid applies where visitors are offered free entry and choose to make a voluntary donation with a valid declaration.
14. Church and Faith Collections – Donations collected during religious services can be claimed either through standard Gift Aid or the GASDS.
15. Educational and School‑Related Donations – Some donations may qualify, such as non-uniform days, sponsored events, building or equipment appeals.
16. School Trips. Voluntary contributions to school trips.
17. Volunteer Expenses Donated Back – Where volunteers waive legitimate expenses they are entitled to and donate the amount, the donation may qualify for Gift Aid.
18. Waived Refunds and Loan Repayments – Money legally owed by a charity that is formally waived and donated back may count as a Gift Aid‑eligible donation.
19. Missionaries and Full‑Time Workers – Certain payments linked to charitable or religious work may qualify for Gift Aid under specific HMRC rules.

What You Can’t Claim Gift Aid For

You cannot claim Gift Aid on donations from limited companies, through Payroll Giving, or where the payment is for goods or services, gives the donor more than an allowed benefit, or is made in shares, vouchers, charity cards, or CASC membership fees. You also cannot claim on donations received before you were a recognised charity or CASC.

Maximising Your Gift Aid Claims Made Simple

Don't Be Too Cautious in Claiming Gift Aid!

I'm a fan of the Charity Tax Group who help to make tax as simple as possible.  This note by them is quite old but it lists a whole series of things that aren't in the HMRC guidance and that you may well not know allow you to claim.

Download our Guides to Gift Aid Claims

Charity Excellence Gift Aid 101 - Everything You Can Claim

Charity Excellence - Maximising Gift Aid.

HMRC Gift Aid Guidance

Guidance – Gift Aid, How to register with HMRC, What You Can Claim For and How to Claim.

Charity Help Line – telephone 0300 123 1073, Monday to Friday, 8:30am to 5:00pm.

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This Article on Claiming Charity Gift Aid Is Not Professional Advice

This article on charity Gift Aid claims is for general interest only and does not constitute professional legal or financial advice.  I'm neither a lawyer, nor an accountant, so not able to provide this, and I cannot write guidance that covers every charity or eventuality.  I have included links to relevant regulatory guidance and resources to help you.  However, in making use of my work you accept that I have no responsibility whatsoever for 3^rd party content and that you will check to ensure that whatever you create reflects correctly your charity’s needs and your obligations.  In using this resource, you accept that I have no responsibility whatsoever from any harm, loss or other detriment that may arise from your use of my work.  If you need professional advice, you must seek this from someone else. To do so, register, then login and use the Help Finder directory to find pro bono support. Everything is free.

Ethics note: AI was partially used in researching this guide.

HMRC Charity Gift Aid Claims FAQs