We had bespoke advice from HMRC in 2012 about Gift Aid on membership subscriptions, which we used to produce our previous guidance. We felt this was overdue for review, but HMRC would not review the guidance with us.
Instead, we based the review on HMRC’s publicly available written guidance and worked with tax specialists to get it checked.
We have removed the previous guidance based on bespoke HMRC advice from 2012 and replaced it with the new guidance.
The new guidance is simpler to follow and implement and for most groups will mean they can claim more Gift Aid.
