Gift Aid Small Donations Scheme (GASDS) | Practical Law

Gift Aid Small Donations Scheme (GASDS) | Practical Law

A note on the Gift Aid Small Donation Scheme (GASDS). It looks at the eligibility conditions for making, and the limits placed on, GASDS claims, what counts as a small cash donation and how payments under GASDS are calculated, the charitable activities in community buildings rules, the connected charities rules and how to make and administer GASDS claims. It describes the rules that apply from 6 April 2017.

Gift Aid Small Donations Scheme (GASDS)

Practical Law UK Practice Note 6-525-7365 (Approx. 20 pages)

Gift Aid Small Donations Scheme (GASDS)

MaintainedUnited Kingdom
A note on the Gift Aid Small Donation Scheme (GASDS). It looks at the eligibility conditions for making, and the limits placed on, GASDS claims, what counts as a small cash donation and how payments under GASDS are calculated, the charitable activities in community buildings rules, the connected charities rules and how to make and administer GASDS claims. It describes the rules that apply from 6 April 2017.