HMRC changes to partnership Gift Aid


What you need to do next

We wrote to you recently to update you on how HMRC changes to partnership Gift Aid would impact your partnership. You can review the previous communication we sent here.

Why are we making changes?

The new HMRC regulations came into effect on 6 April 2016 and we are implementing new administrative, technical and process changes in order to comply. When we claim Gift Aid on your partnership’s behalf, it makes your donation tax-effective and increases the amount charities receive. We are committed to working with you to ensure that the charities you support continue to benefit from tax- effective donations.

What do you need to do next?

1. Send us a list of all participating partners:

  • We require you to provide the name and home address of each equity partner who will be participating, and subsequently completing an individual partner Gift Aid declaration. 
  • Please list the relevant individuals in the List of participating partners CSV template and return it to CAF - by the end of August 2016.
  • Guidance notes are included within the template.
  • We need the completed list to help us set up new internal processes to make claiming Gift Aid on your behalf as efficient as possible for you.

2. Send us your individual partner Gift Aid declaration forms:

  • Please complete an Individual partner Gift Aid declaration for each participating equity partner in your organisation to enable us to claim Gift Aid on their proportion of your partnership’s charitable donation.
  • The PDF form should be completed for as many participating partners as required and returned to CAF.

When should you submit the individual partner Gift Aid declaration forms?

This will depend on how your partnership chooses to manage the administration required. To make your administration easier, we recommend you collate completed Gift Aid declaration forms and send them in one or several batches. Please submit your batch of completed Gift Aid declaration forms in conjunction with a completed list of participating equity partners as soon as possible.  We are requesting that you send them both, by the end of September 2016. The September timeframe applies to all partnership organisations unless alternative timeframes have been discussed and arranged directly with your CAF Corporate Client Manager.

Additional information

Donation allocation breakdown

  • Each time a donation is made into your CAF Company Account for partnerships, we will require a breakdown of the amount of each partner’s share of the whole donation.
  • If it is not possible for your organisation to provide the donation allocation breakdown each time a donation is made, you may prefer to provide it at the end of your financial year. In this case, we will be able to continue receiving donations into your CAF Company Account and disburse funds to your chosen charities however we will only be able to claim Gift Aid from HMRC on the donations once your breakdown has been received.
  • Once you have returned your list of participating partners, we will create a report for your organisation to include your partners’ share of the subsequent donation(s) your partnership makes.

Impact of technical and process changes –
new partnership CAF Company Account number

  • As part of the technical and process changes we are making, we will need to close your existing partnership CAF Company Account and open up a new non-tax effective account. This will help CAF manage Gift Aid appropriately.
  • Once we have received your list of participating partners, we will create the new account and start to close the old account. At this stage, please expect to receive a new account number and voucher book for your new partnership CAF Company Account.
  • You will not need to manage any transfer of existing contacts, standing orders or regular commitments; we will do this for you.
  • We will not close your old account until any outstanding transactions have been completed.

Questions?

Please read our updated Frequently Asked Questions (FAQs) If you have further queries, contact our Customer Services team on 03000 123 630 (Monday to Friday, 8.30am - 5.30pm except public holidays).
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Got a question?

Please refer to our frequently asked questions (FAQs) page.

Answers to FAQs

Gift Aid declaration form

Please send us an Individual partner Gift Aid declaration for each participating equity partner in your organisation.

Access the form