Practical guide Finance, Risk Management & Fundraising Gift Aid

Gift Aid

  • HMRC is seeking feedback on using the Gift Aid service from officials from a range of charities with relevant experience of making claims. Details of the outcome of the review may well be published in 2025.
  • As part of the Spring 2024 Budget, the government announced that it will amend the Gift Aid rules to ensure that eligible charities that rely on membership subscriptions can continue to claim tax relief and comply with the proposed new consumer protection regime for subscription contracts set out in the Digital Markets, Competition and Consumers Bill.
  • However, as of January 2026, the required amendment has not yet been enacted. Charities relying on membership-based income should therefore monitor developments closely, be cautious in projecting income based on subscription Gift Aid and ensure they have robust records and contingency plans.

What's next

Should each board member contribute financially?
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