Gift Aid Frequently Asked Questions

What is Gift Aid?

Gift Aid is a scheme run by Her Majesty's Revenue & Customs (HMRC) (previously known as Inland Revenue) to help charities increase their income.  It offers tax relief on money given to charities by an individual in the form of either membership subscription fees or donations. 

Who can claim Gift Aid?

Any charity registered in England and Wales can claim for the repayment of tax from HMRC if they qualify for Gift Aid.

What is a Gift Aid declaration?

It is a statement by a taxpayer that allows charities to reclaim tax from the HMRC on their membership subscription fees or donations.

How do I make a Gift Aid declaration?

Complete the Gift Aid declaration form and send it to IIRSM

Do I need to sign the Gift Aid declaration form?

No - however we do need all the information requested on the form to be completed in full.

Will it cost me money to make the Gift Aid declaration?

No - however if you claim the tax back via your self assessment/self certification, you will not be able to complete the Gift Aid declaration form.

If I complete a Gift Aid declaration form can I still claim tax relief on my membership subscription fees?

No. If you claim tax relief on your membership subscription fees via your self assessment/self certification form, you will not be able to complete the Gift Aid declaration form. However, did you know that you can nominate IIRSM as a charity to receive the tax.

I do not know if I have paid enough tax - how do I find out?

Please contact HMRC at the following address, telephone or website

HMRC
St John's House
Merton Road
Bootle
Merseyside
L69 9BB

Tel 0845 302 0203
Fax 0151 472 6268

www.hmrc.gov.uk

Is it possible to make a Gift Aid declaration over the telephone?

No. Please click here to complete and submit the form to IIRSM

What personal details to I need to provide for a Gift Aid declaration?

Your initials, surname and full home address, including town, county, postcode and the date you complete the form. We cannot claim Gift Aid if you give your business address.

I like the idea, but do I have to fill in a declaration form every year?

No. Once you complete the Gift Aid declaration form and send it to IIRSM that will cover all your future subscriptions until you notify us otherwise.

I am a UK taxpayer but my company pays my IIRSM membership subscription fees - can I still make a Gift Aid declaration?

No. The tax relief relates to individuals only.

My company paid for my subscription fees for this year; however in the past I have paid for them myself - can I complete the Gift Aid declaration form?

Yes, any membership subscription paid by you , as an individual, qualifies under the Gift Aid rules, so long as you were a UK tax payer. Please indicate the year (s) when you paid the subscription fee yourself eg.2003, 2004 etc.

I paid my own membership subscription this year but I claimed the money back from my company - can I still make a Gift Aid declaration?

No.

I have been a member for more than six years. Can you claim Gift Aid for all the years I have been a member?

No. Only membership subscription fees paid after 6 April 2000.

I pay tax at a higher rate. How does that effect my Gift Aid declaration?

IIRSM is able to claim tax at the basic rate. You can either claim the remaining tax or nominate a charity in your self assessment/self certification.

Can you tell me actual amounts that IIRSM will be able to claim?

IIRSM will claim from HMRC 28p for every £1.00 of membership subscription fee paid by you.

Does this include the Registration and Upgrade Fees?

No. It relates to the membership subscription fee only.

I am a Retired Member - can I make a Gift Aid declaration?

Yes -  If you satisfy the criteria on the Gift Aid declaration form.

or

No - if you do not pay tax.

I am a member but I do not pay any tax, should I complete the Gift Aid declaration form?

No, but if your circumstances change and you start paying tax, please let us know and we will send you a Gift Aid declaration form to complete and return to us. Alternatively click here to complete the form.

What happens if I change address?

Please notify us as soon as possible so we can update our records.

What happens if I change my name?

Please notify us as soon as possible so we can update our records.

I am completing the Gift Aid declaration form - which date do I have to write?

The date you are completing the form.