{
  "url": "https://openlegislation.uk/donations-to-charity-gift-aid-declarations-regulations-2016/note",
  "json_url": "https://openlegislation.uk/donations-to-charity-gift-aid-declarations-regulations-2016/note.json",
  "legislation": "uksi/2016/1195",
  "legislation_title": "The Donations to Charity (Gift Aid Declarations) Regulations 2016",
  "legislation_url": "https://openlegislation.uk/donations-to-charity-gift-aid-declarations-regulations-2016",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThe Donations to Charity by Individuals (Appropriate Declarations) Regulations 2000 (S.I. 2000/2074) (“the 2000 Regulations”) set out the requirements for a gift aid declaration (“declaration”) given by an individual donor (“donor”) in respect of their charitable donations.\nSection 20 of the Finance Act 2015 (c. 11) amended the gift aid relief provisions in Chapter 2 of Part 8 of the Income Tax Act 2007 (c. 3) to enable declarations to be given by an intermediary acting on behalf of a donor (“donor intermediary”) and to be received by intermediaries acting on behalf of charities.\nThese Regulations specify the manner in which a declaration is to be given on or after 6th April 2017, providing for the involvement of donor intermediaries. They also impose record keeping requirements on charities and donor intermediaries and require donor intermediaries to provide statements of account to donors.\nRegulation 3(1) amends the 2000 Regulations so that they do not apply to gifts made after 5th April 2017. Regulation 3(2) provides that a declaration given before 6th April 2017 which is capable of covering charitable donations made on or after that date, continues to have effect. Regulation 3(3) provides that regulations 5, 6 and 7 of the 2000 Regulations continue to apply to such a declaration.\nRegulation 4 specifies the manner in which a declaration may be given.\nRegulation 5 sets out the requirements for a declaration given by a donor and regulation 6 sets out the requirements for a declaration given by a donor intermediary.\nRegulation 7 imposes record keeping requirements on a donor intermediary.\nRegulation 8 specifies the circumstances in which a donor intermediary must provide an annual statement to a donor.\nRegulation 9 imposes record keeping requirements on a charity and specifies the circumstances in which it must send statements to a donor.\nRegulation 10 specifies the circumstances in which a declaration is treated as never having had effect and regulation 11 specifies the circumstances in which a declaration ceases to have effect.\nRegulations 12 to 17 make provision for penalties to be imposed on donor intermediaries for breach of specified obligations under these Regulations.\nTax Information and Impact Notes covering this instrument were published on 10th December 2014 alongside the draft Finance Bill 2015 Measure to allow non-charity intermediaries to have a greater role in processing Gift Aid claims on behalf of charities, on 9th December 2015 alongside the draft Finance Bill 2016 Measure to allow penalties to be imposed on intermediaries and on 5th December 2016 in the context of Autumn Statement 2016. They are available on the government website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins and remain an accurate summary of the impacts that apply to this instrument.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2016/1195/note",
    "retrieved_at": "2026-10-28T23:17:17.707648+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}