Spotlight Gift Aid can be a significant additional income stream for charities. Venetia Phipps discusses two new developments in this area, which aim to make the process easier, and potentially increase the amount claimed. Charities Online From 22 April 2013, charities and CASCs have been able to register with HMRC to make repayment claims electronically through a new service called Charities Online. The current Gift Aid R68 paper form will no longer be valid, and will be replaced by three options for making claims: ◆ ◆ Claim using an online form Claims with up to 1,000 Gift Aid donors can be made by completing and attaching a schedule spreadsheet to the online claim form. Multiple claims can be made throughout the tax year on this form, subject to a daily maximum. ◆ ◆ Claim through charity or CASC’s own database This is compulsory if you are claiming for more than 1,000 donors in one claim, but optional if you have less. One claim per day can be sent directly from the charity or CASC’s internal database, with details of up to 500,000 Gift Aid donors. Charities and CASCs wishing to use this system will either need to develop their own compatible software package or purchase a suitable package from a software provider. More details on this are available from the HMRC website. ◆ ◆ Claim using a paper form A new paper repayment claim form ‘ChR1’ will replace all existing R68 claim forms. ChR1 forms can be ordered from HMRC. Old R68 forms or photocopies of the ChR1 will not be accepted because the new system will not be able to scan the information. There will be no limit to the number of claims that can be submitted on the ChR1. Continuation sheets for the form (‘ChR1CS’) can also be requested. How to use the new system? To make Gift Aid repayment claims using Options 1 and 2, charities and CASCs will need to enrol for Charities Online, which went live on 22 April 2013. Gift Aid: Update Working with the Not-for-Profit Sector Spring 2013 CONTENTS 1–2 Gift Aid: Update 3 Client Focus – Standing Voice 4 Legal Update: CASCS Green Deal – Charities may benefit from Cashback scheme 5 Meet the Team: Alexandra Whittaker s
Transcript
Spotlight
Gift Aid can be a significant additional income stream for
charities. Venetia Phipps discusses two new developments in
this area, which aim to make the process easier, and potentially
increase the amount claimed.
Charities Online From 22 April 2013, charities and CASCs have been able to
register with HMRC to make repayment claims electronically
through a new service called Charities Online. The current Gift
Aid R68 paper form will no longer be valid, and will be replaced
by three options for making claims:
◆◆ Claim using an online form
Claims with up to 1,000 Gift Aid donors can be made by
completing and attaching a schedule spreadsheet to the online
claim form. Multiple claims can be made throughout the tax
year on this form, subject to a daily maximum.
◆◆ Claim through charity or CASC’s own database
This is compulsory if you are claiming for more than 1,000
donors in one claim, but optional if you have less.
One claim per day can be sent directly from the charity or CASC’s
internal database, with details of up to 500,000 Gift Aid donors.
Charities and CASCs wishing to use this system will either need
to develop their own compatible software package or purchase
a suitable package from a software provider. More details on
this are available from the HMRC website.
◆◆ Claim using a paper form
A new paper repayment claim form ‘ChR1’ will replace all existing
R68 claim forms. ChR1 forms can be ordered from HMRC.
Old R68 forms or photocopies of the ChR1 will not be accepted
because the new system will not be able to scan the information.
There will be no limit to the number of claims that can be
submitted on the ChR1. Continuation sheets for the form
(‘ChR1CS’) can also be requested.
How to use the new system? To make Gift Aid repayment claims using Options 1 and 2,
charities and CASCs will need to enrol for Charities Online, which
went live on 22 April 2013.
Gift Aid: Update
Working with the Not-for-Profit Sector Spring 2013
CONTENTS
1–2 Gift Aid: Update
3 Client Focus – Standing Voice 4 Legal Update: CASCS Green Deal – Charities may
benefit from Cashback scheme 5 Meet the Team:
Alexandra Whittaker
s
Advantages of Charities Online: ◆◆ Faster and more accurate claims
Claiming online is faster, can prevent delays and saves postal
costs. The new service has built-in checks that picks up mistakes,
thus reducing the need for claims to be sent back for correction.
Payments will also be made faster than if claiming using the
old style paper form – HMRC are aiming to pay claims with 15
working days, but hopes it will be quicker for online only claims.
◆◆ Acknowledgement of claim
Charities Online provide reference numbers when a claim has
been submitted successfully and a separate confirmation when
the payment is made into the bank account.
◆◆ Easier Gift Aid records for sponsored events
For claims made using Charities Online, all the donations for
someone taking part in a sponsored event can be put as one
entry. This means individual donors will not need to be listed,
unless there are individual donations of more than £500, which
will have to be accounted for separately.
◆◆ Higher limit for aggregated donations
Gift Aid donations may be aggregated. The current limit of
£500 will be increased and claimants will be able to aggregate
individual Gift Aid donations of £20 or less, up to a total of
£1,000 per entry.
The Small Donations Scheme From 6 April 2013, The Small Charitable Donations Act is in force,
allowing charities to claim a Gift Aid top up payment on small
cash donations, where a declaration has not been received.
The new scheme applies to donations of £20 or less, up to
an annual total of £5,000, allowing a maximum potential
repayment of £1,250 for the charity or CASC.
This is ideal for small cash donations received in collection
boxes, bucket collections and during religious services, but
organisations wishing to take advantage of this scheme must:
◆◆ have been operating for at least 6 years;
◆◆ have made 2 successful Gift Aid claims in the previous 4 years,
without a gap of 2 consecutive years; and
◆◆ make a Gift Aid claim in the same tax year as the small
donations claim.
The scheme will not apply to donations made by individuals who
have completed a Gift Aid declaration form.
The eligibility rules are somewhat complex, and there are
specific rules about claiming for charities that are connected for
tax purposes, and charities that carry out charitable activities in
a community building. However, if you think that you might be
able to benefit from the scheme, you should discuss this further
with your accountant.
Payments under this scheme must be claimed using the
Charities Online service through either, the online form, the
database option or the ChR1 paper claim form, as above.
Contact Us For advice on Gift Aid, please get in touch with your usual Stone
Standing Voice was registered as Charitable Incorporated
Organisation in early 2013. We work to give voice to
marginalised people who endure human rights abuse
because of their social exclusion from society, and advocate
for humanity and respect for all.
Our current project is focused on empowering people with
albinism in Tanzania. Our Director Harry Freeland spent 6
years researching this issue whilst making the internationally
acclaimed documentary film ‘In the Shadow of the Sun’,
which focused on the social exclusion of people with
albinism and planted the seeds for Standing Voice.
Albinism is a genetically inherited condition which results in
a melanin deficiency in the skin, hair and eyes. This results in
varying degrees of visual impairment and pale skin which is
defenceless against the sun’s rays leaving the skin blistered
and sore. Due to their condition, people with albinism in
Africa are one of the most vulnerable groups in the world to
skin cancer - less than 2% of Tanzanians with albinism reach
the age of 40 due to the disease.
Tanzanians with albinism have also traditionally faced
exclusion from communities where witchcraft beliefs
relating to the condition are rife and have recently lead
to murder and mutilation. Since 2007 over 70 people
with albinism have been murdered for their body parts in
Tanzania, and thousands experience neglect of their unique
health needs, most notably the need to be constantly
protected from the sun’s rays.
We have developed a range of initiatives to tackle this
endemic problem, which have been developed into 5 core
projects.
Our education and child sponsorship fund aims to create
leading figures in society with albinism who will speak their
value and humanity to their society. Our campaign against
skin cancer, through dispensing vital supplies of sunscreen
and protective clothing and educating about the disease,
targets the prime threat to people living with the condition
at the point of its inception. Our community education
outreach involves screening ‘In the Shadow of the Sun’ and
holding educational and health focused talks in isolated
areas hostile to people with albinism. In the heart of Lake
Victoria, we are also preparing to start building the Umoja
Community Centre to enhance the community integration
of people with albinism on Ukerewe Island, which is the
epicentre of community stigma. Finally, the emergency
improvement works we will be carrying out in special
government schools, which were established to protect
children with albinism but which have fallen into disrepair,
will provide immediate solutions to the growing crisis.
We believe in change through empowering action. With your
help we can give Tanzanians with albinism the vital tools to
effect social change and improve health standards for those
living with the condition.
To find out more please visit www.standingvoice.org
Client Focus – Standing Voice
“We believe in change through empowering action. With your help we can give Tanzanians with albinism the vital tools to effect social change and improve health standards for those living with the condition.”
The government had just launched the Green Deal which
provides consumers with a loan for energy saving improvements,
(such as insulation and new boilers) with no upfront cost. The
loan is taken with the Green Deal Finance Company, and paid
back through electricity bills for periods of up to 25 years.
As part of the scheme the Green Deal Cashback is a first-
come, first-served offer where householders in England and
Wales can claim Cashback from Government on energy saving
improvements.
Registered Charities and Community Interest Companies may be
eligible to register with the Green Deal Cashback Administrator
to receive donations from householders who choose to donate
some/all of their Cashback.
In order to participate in the Green Deal Cashback Scheme,
Charities and Community Interest Companies must:
◆◆ Be a registered charity or registered community interest
company
◆◆ Register with the Cashback Administrator
Donations will be paid once the relevant checks are complete
(typically 30 days but this may be longer where Gift Aid applies
as customers will need to submit confirmation they want to give
gift aid after works have been completed).
Only a registered charity or CIC can successfully apply to the
scheme. Organisations funded by a registered charity should
encourage that charity to register with the scheme.
Y o u c a n c o n t a c t t h e C a s h b a c k A d m i n i s t r a t o r a t
the Petrie Museum of Egyptian Archaeology before working
with the Egyptian Collection of Bolton Museum and Art Gallery.
She then trained for the law, doing her training contract at
Slaughter and May, where she qualified into corporate finance.
She transferred to Stone King in 2004 to specialise in charity
law, and currently advises a wide range of religious, educational,
cultural and other charities. She has lived all over the UK from
the West Midlands to the Peak District and Greater London, as
well as spending two years in Arkansas, USA. She still enjoys
visiting all kinds of museums in her spare time.
◆◆ Small joy: Bird song in unexpected places.
◆◆ Small irritation: Does anyone actually enjoy ironing?
◆◆ Favourite film: From books to the big screen it has to be Bond!
◆◆ Favourite sport: Really? One for the rest of the team! But
anything well played, as long as they don’t expect me to
remember the rules!
◆◆ Little known fact: Hidden under a rather dusty headscarf,
Alexandra’s picture can seen in a British Museum children’s
book on Ancient Egypt.
Meet the Team: Alexandra Whittaker
s
As part of our commitment to developing
our Energy Management & Carbon
Reduction Team, Sally has qualified as
an Associate Member of the Institute of
Integrated Environmental Management
(AIEMA) – congratulations Sally!
Your Contacts
The Spotlight deals with some current legal topics. It should not be used as an alternative to specific legal advice on the individual circumstances of a particular problem. Stone King LLP - registered limited liability partnership no OC315280, registered office 13 Queen Square, Bath BA1 2HJ
Charity & Social Enterprise:Michael King Partner Jonathan Burchfield Partner Robert Meakin Partner Ann Phillips Partner Alexandra Whittaker Senior Associate Hannah Kubie Senior Associate Tom Murdoch Senior Associate Reema Mathur Associate Vicki Bowles Barrister Sarah Clune Solicitor Darren Hooker Solicitor
Charity Legacy Team: Jonathan Burchfield Partner Robert Meakin Partner Paul Sutton Partner
Child Protection: Steven Greenwood Partner
Commercial Property: Hugh Pearce Partner Stephanie Howarth Partner Hugo Greer-Walker Partner Andrew Small Partner Catherine Sanderson Senior AssociateJulia Davenport-Cooper Senior Associate Joanne Burton Associate Sally McFadden Associate Tamsin Simmonds AssociateDaisy Barnett Solicitor Chris Sharpe Solicitor Kathryn Williams Solicitor
Corporate & Commercial: Roy Butler Partner Brian Miller Senior AssociateCaroline Leviss Senior Associate
Dispute Resolution: Paul Sutton Partner Antony Pidgeon Associate
Health & Safety: Andrew Banks Partner David Milton Associate Solicitor
Education: Roger Inman Partner Graham Burns Partner Stephen Ravenscroft Partner John Clarke Partner Richard Gold Consultant Geoffrey Davies Consultant Laura Berman Senior Associate Michael Brotherton Senior Associate Lydia Brookes Associate Ciara Campfield Associate Kate Grimley Evans Solicitor Nicola Berry Solicitor Laura Giles Solicitor
Employment: Nick Watson Partner Peter Woodhouse Partner Jean Boyle Associate Tamsin Wilkinson Associate Victoria Blake HR Consultant Paul Tunnicliffe HR Consultant Agie Galea HR Consultant Amy Gordon Solicitor
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