The new declaration was first published in October 2015, and HMRC encouraged charities to start using it then. The new declaration removed unnecessary references to VAT and council tax, and contains a clearer call to action which demonstrates the value of making a gift aid claim.
HMRC made the decision in January to allow charities with existing stocks of Gift Aid Declarations, those printed before 21 October 2015, to use those before using the new declaration. Once they have run out, they will need to switch to the new declaration.
As well as written declarations, oral declarations and retail gift aid declarations will all have to change to include a sentence making clear that the donor is responsible for paying any shortfall of tax on donations (or the sales of proceeds of donated goods).
The declaration form is only a model, so if charities have concerns about the wording they are able to change it. They must still, however, make it clear that the donor is responsible for paying the shortfall.
For the complete article and more information please go to the Civil Society news article
