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About Gift Aid
How do I sign a Gift Aid declaration?
How does Gift Aid work?
Am I eligible for Gift Aid?
Is my donation eligible for Gift Aid?
How can I make sure Macmillan can claim Gift Aid on sponsorship money?
Can Macmillan claim Gift Aid on event ticket sales?
I am a high value donor, what should I do?
I am a higher rate taxpayer, what should I do?
I am a pensioner: do I pay tax?
Am I committing myself to give regularly?
What should I do if I move house, or change my name?
How do I cancel my declaration?
Get in touch
Every gift you make to Macmillan - whatever its value - could be worth more at no extra cost to you just by choosing to Gift Aid it. Her Majesty's Revenue and Customs (HMRC) will add an extra 25p to every £1 you give to Macmillan.
Each year, £560million is left unclaimed by UK charities so it's really important to Gift Aid personal eligible donations so Macmillan can support even more people living with cancer.
You are eligible for Gift Aid if you are a UK tax payer and the Income Tax and/or Capital Gains Tax you pay in that year is at least equal to the amount of Gift Aid claimed on all of your donations in that tax year. If you pay less tax than the amount of Gift Aid claimed on all your donations in that tax year it is your responsibility to pay any difference.
Even if you are not employed, you are still eligible if you are paying tax on any of the following:
- personal or occupational pension
- stocks and shares
- bank and building society savings accounts
- rental income
- overseas and UK investment dividends.
According to HMRC rules, certain donations are not eligible for Gift Aid. If your donation falls into any of the following categories, Gift Aid should not be claimed:
- Donations made by anyone that is not a UK taxpayer.
- Donations made on behalf of someone else or a group of people - For example, you collect money from your friends and family and then make a bulk donation. Even if all of the donors are UK taxpayers, the donation is not eligible. HMRC needs a Gift Aid declaration from each of the donors contributing to the collection. You can get these declarations by using our sponsorship form asking each donor to complete the required section. Make sure they tick the all-important Gift Aid box. Then just post it back to us along with your name and fundraising details so we catch match it up with your donation.
- Donations made in return for something - For example, you are making a donation in return for a ticket to attend an event, or a raffle ticket.
- Donations made on behalf of a company - you can only make Gift Aid declarations on your own taxpayer status when spending your own money. However, the company can claim tax relief on the donation when donating directly to the charity.
The easiest thing to do is to set up an online fundraising page using either JustGiving or Virgin Money Giving. These sites will collect Gift Aid declarations when people donate to your page so Macmillan will be able to claim Gift Aid on those donations.
If you don't want to set up an online page, you can download this sponsorship form and make sure that anyone sponsoring you who is eligible for Gift Aid, completes all the required fields and ticks the Gift Aid box. This will make sure their Gift Aid declaration is valid.
No, you can not claim Gift Aid on ticket sales for an event. This is because your supporter will be getting a benefit in return for their ticket price – i.e. attendance to your event. Gift Aid can only be claimed on personal, voluntary donations.
However, you will be able to take advantage of Gift Aid in some form, whether this is by collecting extra donations at the event itself, or by asking for a suggested donation instead of a set ticket price.
- Suggested donations: Make the event ‘free’ to attend and ask for suggested donations only, this way no one will be perceived to have benefited from attending for free.
- Split the donation from the benefit: If you planned to sell tickets to your event for £50, but the actual cost of the event is only £30 per person, you could choose to charge £30 for the ticket and then ask for a voluntary contribution of an additional £20. The donation element of £20 is then eligible for Gift Aid.
- Set up an online giving page: If someone is not able to attend an event but wants to donate anyway, this is Gift Aid eligible. Online giving pages are a good way to get these extra donations,
- Stay safe and legal: Make sure that any Gift Aid donation collected before your event or on the day is accompanied by a valid Gift Aid declaration for each donor alongside the amount of their gift. Using our sponsorship form is an easy way to get Gift Aid details while collecting donations.
If you need more advice on how to collect Gift Aid at your event, please contact our friendly team on 0300 1000 200 or email email@example.com.
Your gift could be worth 25% more at no extra cost to you just by adding Gift Aid. HMRC will add an extra 25p to every £1 on eligible gifts to Macmillan.
For example, if a donor is a UK taxpayer and donates £10,000 to Macmillan we are able to claim 25% of this donation via Gift Aid. This creates an additional £2,500 at no extra cost to the donor. This means Macmillan would receive a total of £12,500.
If you pay tax at a rate of 40% or above, you can claim the difference between the higher and basic rate on your donation.
For example, if you donate £800 and claim gift aid on your gift, this makes the gross donation total £1000. You can claim personal tax relief of £200 (the gross donation equivalent times 20%). This makes the cost of your donation £600 but the gross donation total will still be £1000.
The same principle applies to additional rate (45%) tax payers.
To claim the difference, you need to:
- include all your Gift Aid eligible donations on your Self Assessment tax return
- ask HM Revenue and Customs (HMRC) to amend your tax code.