How Long Does a Gift Aid Declaration Last?
It depends on what the declaration covers. A declaration for a single gift ends with that gift. Most churches use an ongoing declaration instead, which covers every gift from then on and can also cover gifts from the past 4 years.
An ongoing declaration doesn’t expire. It lasts until the giver cancels it. Givers should tell you if they want to cancel, change their name or address, or no longer pay enough tax.
Keep each declaration for as long as you claim on it. After that, keep it for 6 years after the end of the accounting period of its last gift. Keep it longer if HMRC is checking your claims.
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More questions about Gift Aid
- What Can a Church Claim Gift Aid On?
- What Are the Rules for Gift Aid?
- Who Has to Repay the Gift Aid if the Donor Has Not Paid Enough Tax?
- Is There Any Downside to Gift Aid?
- Is a Church Classed as a Charity?
- How Does HMRC Know About Gift Aid?
- Can I Claim Gift Aid on Small Donations?
- What Donations Are Not Eligible for Gift Aid?
- Do Churches Have to Declare Donations?
- What Is the Gift Aid Small Donations Scheme (GASDS) for Churches?
- How Much Gift Aid Can You Claim on a Donation?
- What Should Be on a Gift Aid Declaration?
- What Happens if You Gift Aid but Don’t Pay Tax?
- How Do I Make a Gift Aid Declaration Online?
Sources
These answers summarise official guidance. They aren’t legal or tax advice, so check anything you’re unsure about.