How the calculator works
For every £1 a UK taxpayer gives with a Gift Aid declaration, your church can claim 25p from HMRC. The calculator works out how much of your planned giving comes from taxpayers, and adds a quarter.
It then adds the Small Donations Scheme. That gives a 25% top-up on cash and contactless gifts of £30 or less, with no declarations needed. It covers up to £8,000 of small gifts a year, and no more than 10 times your Gift Aid donations.
Ways to claim more
- Ask regular givers who pay tax to make a declaration. One form covers every gift from then on.
- Offer envelopes with the declaration printed on them, for people who give cash each week.
- Add a Gift Aid tick box to online giving, with HMRC’s wording.
- When someone makes a new declaration, check their gifts from the past 4 years. You may be able to claim on those too.
- Count and record every collection, so the Small Donations Scheme top-up isn’t missed.
Our free Gift Aid declaration form uses HMRC’s model wording, ready to print.
Before you claim
Your church must be recognised by HMRC for tax purposes, and registered for Charities Online. You need a valid declaration for each giver, and records linking each gift to it. How to claim Gift Aid for your church walks you through it.
Questions churches ask
- How much Gift Aid can a church claim?
- 25p for every £1 given by a UK taxpayer who has made a Gift Aid declaration. On top of that, the Small Donations Scheme adds 25% to cash and contactless gifts of £30 or less, on up to £8,000 a year.
- Do higher rate taxpayers give the church more Gift Aid?
- No. The church always claims 25p per £1. Higher and additional rate taxpayers can claim extra relief for themselves through their tax return, and some choose to give it to the church.
- Can we claim Gift Aid on past donations?
- Often, yes. A declaration can cover gifts from the past 4 years, and you can claim them if they’re still within HMRC’s deadline: 4 years from the end of the financial period they were given in.
- Why is my Small Donations figure lower than our collections?
- The scheme covers up to £8,000 of small gifts a year, and the amount can’t be more than 10 times the Gift Aid donations you claim in the same tax year.
Sources
The calculator gives an estimate based on HMRC’s rules. It isn’t tax advice.
Claim every penny, without the spreadsheet
Church Member Software keeps each declaration with its giver, adds the Small Donations Scheme top-up within the limits and builds your claim on HMRC’s own spreadsheet.