# The Donations to Charity (Gift Aid Declarations) Regulations 2016, Regulation 7: Record keeping by donor intermediaries


(1) For each authorisation given by a donor under regulation 6(2)(a), a donor intermediary must maintain a record of—
(a) the name and address of the donor, and
(b) the date on which the authorisation was received,
in a form, and to a standard, which can be inspected and audited by HMRC.
(2) The donor intermediary must preserve that record for six years from the end of the tax year, or where regulation 6(4) is relied upon from the end of the final tax year, to which the authorisation applies.
(3) For each gift aid declaration given on behalf of a donor under regulation 6, a donor intermediary must maintain a record of the date on which the explanation of the effect of section 424 of ITA 2007 was given to the donor in accordance with regulation 6(2)(b), in a form, and to a standard, which can be inspected and audited by HMRC.
(4) The donor intermediary must preserve that record for six years from the end of the tax year in which the gift aid declaration is given.
(5) For each notice of cancellation of authorisation received from a donor under regulation 6(5), a donor intermediary must maintain a record of—
(a) the name and home address of the donor, and
(b) the date on which notice of cancellation was received,
in a form, and to a standard, which can be inspected and audited by HMRC.
(6) The donor intermediary must preserve that record for six years from the end of the tax year in which the notice of cancellation is received.
(7) An officer of Revenue and Customs may by notice in writing require a donor intermediary to produce a record referred to in paragraph (1), (3) or (5) for inspection.
(8) Where a donor intermediary is required by a notice under paragraph (7) to produce a record for inspection, the donor intermediary must do so—
(a) within such period,
(b) at such time, by such means and in such form (if any), and
(c) at such place, other than a place used solely as a dwelling,
as is reasonably specified in the notice.

---
Source: https://www.legislation.gov.uk/uksi/2016/1195/regulation/7 (the official version)
Page: https://openlegislation.uk/donations-to-charity-gift-aid-declarations-regulations-2016/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.