# The Donations to Charity (Gift Aid Declarations) Regulations 2016, Regulation 8: Annual statement to be provided by donor intermediaries


(1) By the 31st May immediately following the end of a tax year during which a donor intermediary has given a gift aid declaration on behalf of a donor under regulation 6, the donor intermediary must send the donor a statement in writing, or details as to how the donor can access a statement in writing stating—
(a) the aggregate value of donations made by the donor which have been subject to a gift aid declaration given by the donor intermediary during that tax year (the “gift aided donations”),
(b) the maximum amount of gift aid which charities may claim on the gift aided donations,
(c) that the statement does not include any gift aid declarations given by other donor intermediaries on behalf of the donor, or given by the donor directly to a charity, and
(d) that if the donor paid less income tax and capital gains tax in that tax year than the amount of gift aid claimed by charities on all the donor’s donations in that tax year, it is the donor’s responsibility to pay any difference.
This paragraph is subject to paragraph (2).
(2) Paragraph (1) does not apply to a tax year during which—
(a) the aggregate value of the gift aided donations is £20 or less, or
(b) only one gift aided donation is made.
(3) The donor intermediary must maintain a record of annual statements and details as to how to access annual statements sent under paragraph (1), 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 to which the annual statement relates.

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Source: https://www.legislation.gov.uk/uksi/2016/1195/regulation/8 (the official version)
Page: https://openlegislation.uk/donations-to-charity-gift-aid-declarations-regulations-2016/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.