How to process donations under the Gift Aid Small Donations Scheme (UK only)


This Support Article should be read in conjunction with HMRC's guidance on Claiming Gift Aid as a Charity, and also HMRC's updated guidance on claiming GASDS from 6th April 2017, which has implications for multi-site churches claiming GASDS for more than one site within the same Local Authority.  Please check to make sure your church is eligible for reclaiming Gift Aid under the GASDS and that your financial admin procedure caters for proper processing of donations eligible under the Scheme.

The Giving module includes a special system-installed Giver called "SDS Donations" (Search within the "Givers" section for "SDS"). Subject to the HMRC guidance and qualifying criteria mentioned above, anonymous cash donations that your church receives, perhaps in the Sunday offering, can be assigned to this "SDS Donations" Giver and you can therefore include these donations in your Gift Aid claim along with all your other donations.

At the time of writing this Article (from 6th April 2016), the GASDS allows your church to claim up to £2,000 (£1,250 up to 5th April 2016) in Gift Aid on anonymous cash donations (with an individual value of up to £20), per site***, per tax year. To prevent exceeding this limit, ChurchSuite will keep track the "SDS Donations" Giver and cap your Gift Aid re-claim once the threshold is reached. Note too, that "per site" means that churches running multi-site may be eligible for a GASDS allowance for each site***. For our multi-site customers, we create a system-installed "SDS Donations-[site]" Giver whenever you add a new Site to your account.

***HMRC rules for GASDS were updated with effect from 6th April 2017, which may mean that some multi-site churches may no longer be able to claim GASDS on all of their sites. See the HMRC guidance link at the start of this support article

Further information about this feature can also be found in our blog article.

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