Briefing / NHS charitable funds and gift aid

This information note alerts NHS charities to the fact that HMRC has issued new model forms for single and multiple Gift Aid declarations which should be used for all new declarations made on or after 6 April 2016.

 The note also reminds practitioners that from 6 April 2016, a charity can claim up to £2,000 under the Gift Aid Small Donations Scheme (GASDS) in a tax year or £1,250 for earlier years.