How Does HMRC Know About Gift Aid?

HMRC learns about Gift Aid from the charity’s claim, not from the giver. A church’s claim through Charities Online lists each donor’s name, house name or number, postcode, last gift date and total. HMRC can check that against its own records.

Givers who pay basic rate tax don’t need to tell HMRC anything. Higher rate taxpayers can claim extra relief for themselves on a Self Assessment tax return, or by asking HMRC to change their tax code.

HMRC can also look at a church’s records in a compliance check, so keep every declaration and the records behind each claim.