Gift Aid Charities Online - Schedule Spreadsheets Information Sheet

Transcription

1 Gift Aid Charities Online - Schedule Spreadsheets Information Sheet From 22 April 2013, to make a Gift Aid repayment claim using Charities Online, you need to record your donations on a Gift Aid schedule spreadsheet, and attach it to your claim. To view and use the schedule spreadsheets, you need certain software. This guide introduces the schedules and explains how to get and use them. You can start to use these schedules now to record your donations, so that you're ready to submit a claim using Charities Online from 22 April About the Gift Aid Schedule Spreadsheets A Gift Aid donation schedule spreadsheet This schedule is used to record your individual Gift Aid donations, your aggregated donations and claims for sponsored events. The schedule spreadsheet The schedule spreadsheets are written in OpenDocument format (ODF). To view and fill in the schedule spreadsheets, you need certain software. OpenDocument is a free format for spreadsheets, which is used world-wide. Using ODF means the schedule spreadsheets can be opened with a variety of software programs. Spreadsheets saved in OpenDocument format have.ods after their file name, for example, the file called 'Gift Aid Claim 2013' would be saved as 'Gift Aid Claim 2013.ods' Download the schedule spreadsheets To download the schedule spreadsheets, you need certain software on your computer. Follow the links below to find out more information about this, and get guidance on how to save and use the spreadsheets. Download the Gift Aid donation schedule spreadsheet for HMRC Charities Online

2 When can we start to use the schedule spreadsheets? Once you have the appropriate software to open the schedule spreadsheets you can save the spreadsheets onto to your own computer and start using them straight away. HMRC recommends that you save them using a meaningful folder and file name that can be easily accessed and recognised in future, for example: You could create a folder called 'Gift Aid Claims 2013' and save your Gift Aid donation schedule spreadsheet for May in a file called, 'Gift Aid donation schedule spreadsheet May 2013 claim.ods' Then you can complete your spreadsheet. Cutting and pasting information into the schedule spreadsheets If you already have information saved on your own spreadsheet, you can copy or 'cut and paste' it into your ODF schedule spreadsheet. How to complete the schedule spreadsheets You can use the HM Revenue & Customs (HMRC) Charities Online service to make a Gift Aid repayment claim on donations your charity has received. To do this, you need to record your donations on a schedule spreadsheet and attach it to your online claim. You can use the schedule to record donations from individuals, or from sponsored events. You can also add together or 'aggregate' donations of 20 or less from different donors and show them as a single entry on the spreadsheet, provided that the total donation on one line is not more than,1000. You must have valid Gift Aid declarations for all the donations shown in this schedule spreadsheet, which you should retain for your records. What to put on the spreadsheet Complete the Gift Aid schedule spreadsheet to show the donations you have received for which you are claiming a repayment of Gift Aid. Enter the name of each individual donor, using up to a maximum number of characters per line: Title: 4 characters First name: 35 characters Last name: 35 characters All claims will have to include the following minimum donor information that's already required on the valid donor Gift Aid declaration form. Unless it says otherwise, all the following information is required: title (optional) first name last name donor's address; this should be the house name or number and the postcode - see below if you don't have the postcode or if the address is abroad donation date amount

3 Address details Providing the donor's house name or number and the postcode is the quickest and easiest way of providing the donor's address. It also helps your claim to be paid quickly. HMRC knows that not all charities have all their donors' postcodes, so the following transitional arrangements apply up to April If you don't have the UK postcode, or if the donor is abroad, then you can't complete the postcode box. Please note that from April 2014 you will need to find the postcodes for UK addresses either direct from the donor or, for example, by using the Royal Mail's free online postcode finder, and note them in your records. The address information you provide can be in a number of formats: UK address where you have a postcode Enter the house name or number and postcode. If it's easier, you can enter the first line of the address, or as much of the address as will fit in the space (there is space for 40 characters using charities online) and the postcode. UK address where you do not have a postcode Enter as much of the address as will fit in the space provided, but make sure this includes the house name or number, first line of the address and postal town/city (there is space for 40 characters using charities online) and leave the postcode box blank. If you don't include a postcode for UK addresses your claim could take longer to handle and HMRC is more likely to review the claim or ask you to provide full address details for the donors. Non-UK address Enter as much of the address as will fit in the space provided, but make sure this includes the house name or number, first line of the address and country (there is space for 40 characters using charities online) and leave the postcode box blank. Aggregated donations You can add together donations of 20 or less from different donors and show them as one entry provided that the total included in one line is not more than 1,000. The total must not include any donations associated with admissions to charity visitor attractions. To claim Gift Aid on aggregated donations, do not enter the name and address of the donors. Instead, enter in the 'Aggregated Donations' box a simple description such as, 'April gifts' or 'Thursday club donors', using a maximum of 35 characters. Enter the date of the last donation and the total amount raised. Only add together donations that were made within the same accounting period. Your accounting period ends on the date to which you prepare accounts, unless your organisation was set up by a trust deed or will or was established outside the UK. In those cases, your accounting period runs to 5 April.

4 Sponsored events If you are claiming Gift Aid on donations from a sponsored event, you do not need to include individual donor details except for donations over 500. Instead, you should enter the name and address of the participant in the sponsored event using up to a maximum number of characters per line: Title: 4 characters First name: 35 characters Last name: 35 characters Enter 'yes' in the sponsored event box and enter the date the sponsorship payments were received by the charity and the total amount raised from all donations by this participant. If any of the donations are over 500 these should be shown as if they were normal Gift Aid donations rather than donations from sponsored events. Do not enter 'yes' in the sponsored event box. Donation Date For a single donation this is the date the donation was received. Where the charity receives a series of donations or you are aggregating donations, you should enter the date of the last donation received. However, you may need to show a different date if these donations cover more than one accounting period. Accounting Period If regular donations are made by one person these can be shown on one line, added together and just the latest date in the series can be entered in this box. But only add together donations that were made within the same accounting period. Your accounting period ends on the date to which you prepare accounts, unless your organisation was set up by a trust deed or will or was established outside the UK. In those cases, your accounting period runs to 5 April. To enable transitional relief to be calculated if your accounting period covers 5 April 2011 you would also need to split the donations in that year to before and after 5 April So, for example, if monthly payments of 10 are made by the same person from 10 July 2009 to 10 June 2012 and your accounting period is 30 June. You would enter: Monthly payment Latest date Falls in accounting period to /06/10 30/06/ /03/11 30/06/ /06/11 30/06/ /06/12 30/06/12

5 Previously over-claimed amount box This allows you to amend an error which was made in a previous claim which caused you to receive an overpayment to which you are not entitled including a claim under the Gift Aid Small Donations Scheme. The over-claimed amount will, where possible, be deducted from this claim. Where this is not possible, if for example the overpaid amount is more than the repayment claim you are making, then you will need to make an additional payment to HMRC. Please note you should enter the amount of tax over-claimed, not the value of the donation. This amount will then be deducted from the claim you are in the process of submitting. NB Do not complete this if you have already completed the adjustment box for your claim or the over-claimed amount will be deducted twice. For more help or information, Please contact the ScoutsWales Office:- m. The Old School, Llantwit Major, CF61 1RZ t e. admin@scoutswales.org.uk