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Gift aid through intermediaries

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The Finance Act 2015, Section 20(2) and (3) and the Finance Act 2016, Section 173(1) (Appointed Days) Regulations, SI 2016/1010, appoint the dates from which changes take effect to allow intermediaries, such as digital giving platforms, to make gift aid donations on behalf of individual donors. The extension of ‘qualifying donation’ to include those made by intermediaries will have effect from 6 April 2017. Amended rules for gift aid declarations, record keeping and powers to impose penalties of up to £3,000 will have effect from 14 November 2016.

Draft regulations containing the detail of these changes have been published for consultation, which ended on 5 October.

Issue: 1329
Categories: News