London city 1440x490 shutterstock_86318047

CAF Company Account for LLPs

HMRC COMPLIANT ELECTRONIC PROCESS

To help you continue to give to the causes you care about tax effectively whilst fulfilling HMRC requirements, here’s everything you need to know using our electronic process.

Contact us

NEW HMRC RULES

In order to obtain tax relief under Gift Aid when your partnership makes a donation to your CAF Company Account, we will require a separate completed Gift Aid declaration from each partner. 

This follows a change from HMRC’s previous rules which allowed one partner to make a declaration on behalf of all the partners in a partnership.

In order to comply, we have put in place important changes involving necessary levels of paperwork.

HMRC changes to partnership and Gift Aid

To read more about these changes, please refer to the Government's website.

Find out more

ELECTRONIC PROCESS – HMRC INSTRUCTIONS

Following your feedback that your partnership wishes to follow an electronic process for the submission of individual Gift Aid declarations and to ensure that your partners do not face any unnecessary administration, we have agreed a process for electronic confirmation with HMRC.

The approved approach involves a specific requirement for each partner to be sent an email by your partnership’s appointed administrator containing a Gift Aid declaration with specific wording. Each partner will be asked to respond to the e-mail using voting buttons to either ‘accept’ or ‘decline’ the declaration.

Important information - Requirement for your partnership to nominate an administrator

A nominated individual at your partnership will need to act as an administrator for your partnership’s Gift Aid declarations. They must be an existing named contact on your CAF Company Account ie, a signatory, contact administrator or service administrator. We will refer to this individual as the ‘administrator’ in the steps outlined below.

ELECTRONIC PROCESS - SUPPORTING DOCUMENTS

Email template with voting buttons for electronic process

Use this email template to communicate internally within your organisation.

Access the template

List of participating partners CSV template

Use the List of participating partners electronic process CSV template to record information for participating partners.

Access the CSV file

Previous CAF communication

We wrote to you, updating you on how HMRC changes to partnership Gift Aid would impact your partnership.

Review letter

ELECTRONIC PROCESS – ADMINISTRATOR STEPS

1 The administrator will create and send an email containing voting options and statements to each partner who will be making a donation to CAF

The required voting responses and statements to make a valid Gift Aid declaration are outlined specifically in the attached example email template. The administrator will need to copy the content into an email they will send to your partners internally.

2 The email template contains voting options, which will allow each partner to respond to either accept or decline the Gift Aid declaration

By accepting the Gift Aid declaration, the individual is confirming that their name and address information which will be provided by the partnership to CAF is correct. 

3 The administrator will collate the responses and provide the following information to CAF by email via partnership@cafonline.org:

  • The name, home address and work email address of each partner, ie, those partners who are treated as having made a donation, including both donors who have made a declaration through use of the voting buttons and those who have not. The relevant individual’s details need to be listed in the attached ‘List of participating partners electronic process CSV template’ and returned to us by email to partnership@cafonline.org.
  • A certified copy of the email sent to all partners (one copy) which must clearly show the required Gift Aid declaration wording. Certified means a scanned copy of the same email sent to all partners which must be signed by an existing named contact on your CAF Company Account ie, a signatory, contact administrator or service administrator.
  • A copy of the voting or email response received from each individual partner’s work email address that the administrator will have supplied on the List of participating partners electronic process CSV template. Where a partner has not responded to the email this also needs to be recorded, and will be taken that the individual partner has declined to make the Gift Aid declaration in relation to his/her share of donations made by your partnership.

4 Each time a donation is made into your CAF Company Account, we will require a breakdown of the amount of each partner’s share of the whole donation

Once the administrator has 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. Please note that once we have received the above information, we will make a claim in respect of the donations for which we have received valid Gift Aid declarations.

Where Gift Aid declarations have only been received in relation to part of a partnership donation, ie, where some partners have made Gift Aid declarations and others have not, we will only make a claim for Gift Aid on behalf of those partners for whom we have a Gift Aid declaration on file and for their share of the donation.

CAF Give As You Earn

CAF Company Account for LLPs

FIND OUT MORE TODAY

We help you get the most from your charitable giving through Gift Aid.

Get in touch now

RELATED CONTENT

Got a question?


For any questions regarding Partnerships and Gift Aid, please refer to our Partnerships frequently asked questions page.

Spotlight on LLPs


From giving solutions in response to new HMRC rules to the challenge of fake news, we help maximise your corporate responsibility strategy.

HMRC compliant giving PAPER process


To help you continue to give to the causes you care about tax effectively whilst fulfilling HMRC requirements, we also offer a paper-based solution.