HMRC published for consultation the draft regulations for The Gift Aid Small Donations Scheme (GASDS). Consultation will end on 5 December 2012.
It is intended that under the scheme all qualifying charities and community amateur sports clubs (CASCs) will be able to claim a top-up payment which is equivalent to Gift Aid on small cash donations totalling up to £5,000 per year, without the need for individual Gift Aid declarations.
The present system of Gift Aid is a simple way for your charity to increase
