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Gift Aid Small Donations Scheme: consultation

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HMRC has opened a ‘technical consultation’ on the design of the Gift Aid Small Donations Scheme announced at Budget 2011 and set to be introduced in 2013.

‘Qualifying charities and Community Amateur Sports Clubs will be able to claim a top-up payment equivalent to Gift Aid on small cash donations,’ HMRC said in the consultation document published earlier this week, inviting comments by 25 May 2012.