Regulation 9 Record keeping by charities

(1)

A charity must either—

(a)

maintain an auditable record of the gift aid declarations received from a donor or a donor intermediary in respect of which it submits a claim for gift aid relief, or

(b)

comply with paragraphs (5) to (10) in relation to each such gift aid declaration.

This paragraph is subject to paragraph (4).

(2)

The charity must preserve the auditable record for six years from the end of the tax year in which a gift aid declaration is given.

(3)

An auditable record is a record of evidence—

(a)

of gift aid declarations and the giving of them, and

(b)

that (whether or not separate from the gift aid declarations) statements explaining the effect of section 424 of ITA 2007 were given to donors in accordance with regulation 5(2) or regulation 6(2)(b), as the case may be,

in a form, and to a standard, which can be inspected and audited by HMRC.

(4)

If HMRC notify a charity that a record relating to a particular gift aid declaration or class of gift aid declarations, in respect of which it submitted a claim to HMRC, does not satisfy HMRC, the charity must comply with paragraphs (5) to (10) in relation to the gift aid declarations in question.

(5)

In each case where paragraph (1)(b) or (4) applies, the charity must send the donor a written statement containing—

(a)

the information required by regulation 5(1)(a) to (d) or 6(1)(a) to (d), as the case may be,

(b)

an explanation of the effect of section 424 of ITA 2007^f1,

(c)

the date on which the charity sends the statement to the donor, and

(d)

a statement that the donor is entitled to cancel the gift aid declaration by giving notice to the charity within 30 days beginning with the date in sub-paragraph (c).

(6)

The statement required by paragraph (5) must be sent—

(a)

within 30 days beginning with the day on which the charity receives—

(i)

the gift aid declaration, in a case falling within paragraph (1)(b), or

(ii)

the notification from HMRC, in a case falling within paragraph (4), or

(b)

by such other time as may be agreed between an officer of Revenue and Customs and the charity.

(7)

Where paragraph (5) applies, the donor is entitled to cancel the gift aid declaration by giving notice of cancellation (“cancellation notice”) to the charity.

(8)

The cancellation notice may be given in writing or orally, including the use of written or oral methods of electronic communications.

(9)

The charity must maintain a record of—

(a)

statements sent under paragraph (5), and

(b)

cancellation notices received under paragraph (7),

in a form, and to a standard, which can be inspected and audited by HMRC.

(10)

The charity must preserve the record for six years from the end of the tax year in which the statement is sent or the cancellation notice is received, as the case may be.

Annotations

Footnotes

f1: 2007 c. 3; section 424 was amended by S.I. 2009/2859 and paragraph 79 of Schedule 8 to the Taxation (International and Other Provisions) Act 2010 (c. 8).