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Gift Aid declaration wording: what to include and HMRC templates

What a UK charity's Gift Aid declaration must say, what HMRC's free templates contain, and the rules on names, addresses, couples and declarations taken online or by phone.

Checked against HMRC's guidance on

The short answer

HMRC doesn't have an official Gift Aid form. You can write your own declaration, on paper or on screen, as long as it includes everything HMRC requires. The simplest route is to start from one of HMRC's free templates: there are versions for a single donation, for multiple donations, and for sponsorship forms.

What every declaration must include

  • the name of your charity
  • the donor's full name
  • the donor's home address
  • whether it covers past, present and future donations, or a single donation
  • a statement that the donor wants Gift Aid to apply
  • an explanation that the donor must pay at least as much UK Income Tax and/or Capital Gains Tax in the tax year as all charities will claim on their gifts, and is responsible for paying any difference

What HMRC's multiple-donation template contains

HMRC's template for multiple donations is one page. In order, it has:

  1. a heading telling the donor Gift Aid adds 25p for every £1 they give
  2. a short note that the charity reclaims Gift Aid from tax the donor pays, and needs their address to identify them as a UK taxpayer
  3. a tick box where the donor confirms they want to Gift Aid this donation, any future donations, and any made in the past 4 years, to the named charity
  4. the taxpayer statement: they pay UK tax and understand that if they pay less Income Tax or Capital Gains Tax than the Gift Aid claimed on all their donations that tax year, they must pay the difference
  5. the donor's details: title, first name or initials, surname, full home address, postcode and the date
  6. a request to tell the charity if they cancel the declaration, change their name or address, or stop paying enough tax
  7. a note that higher and additional rate taxpayers can claim extra relief on their Self Assessment return, or by asking HMRC to adjust their tax code

You can download the templates from the HMRC pages listed under Sources, and adapt them, for example by adding your own reference number.

Single donation or all donations?

A declaration can cover just one donation, or it can be enduring: covering all future donations and those made in the 4 years before the current tax year. An enduring declaration is usually the better choice for a donor who gives more than once. HMRC does not require donors to renew it. It stays in place until the donor cancels it, though HMRC recommends reminding donors from time to time that they need to pay enough tax.

Names and addresses

  • HMRC recommends the donor's full name. Its template accepts a first name or initials with the surname.
  • For a UK address, the house number or name plus the postcode is enough.
  • For a donor living overseas, record the full address, including the country.

Joint declarations for couples

Spouses, civil partners and other people who live together can make one joint declaration. It must include the full name and home address of each person.

Taking declarations online, on a phone or by phone call

A declaration taken on a website, a tablet or the donor's own phone needs the same information as a paper one. A declaration made by phone or in person, out loud, also needs the same information. You then have to send the donor a written confirmation, and they can cancel within 30 days. See taking declarations in person for the record you need to keep.

Keeping declarations

Most charities must keep declarations for 6 years from the end of the accounting period they relate to. Keep an enduring declaration that covers regular donations, such as a direct debit or standing order, permanently.

Common questions

Do we have to use HMRC’s Gift Aid declaration form?

No. HMRC does not produce an official form, so you can design your own as long as it includes everything a declaration needs. HMRC publishes free templates you can use or adapt.

Can a donor give their initials instead of their first name?

Yes. HMRC’s own template asks for a first name or initials. HMRC recommends the full name where you can get it.

Do we need the donor’s full address?

For a UK address, HMRC accepts the house number or name and the postcode. For a donor living overseas, you need their full address, including the country.

Can a couple make one Gift Aid declaration?

Yes. Spouses, civil partners and other people living together can make a joint declaration, as long as it includes the full name and address of each person.

Sources

This guide is general information for UK charities, not tax advice. HMRC's guidance can change, so check the sources above before relying on it for a claim.