GIFT AID SMALL DONATIONS SCHEME

摘要

HMRC has issued a consultation document on proposals for the Gift Aid Small Donations Scheme (GASDS). This is a technical consultation on the policy design of the GASDS. This consultation follows the chancellor's announcement at Budget 2011 that a new Gift Aid Small Donations Scheme (GASDS) would be introduced in 2013. Qualifying charities and Community Amateur Sports Clubs (CASCs) will be able to claim a top-up payment equivalent to Gift Aid on small cash donations.