Updated Gift Aid guidance from HM Revenue and Customs

HM Revenue and Customs (Charities) has updated guidance on Gift Aid
declarations and provided new model declarations. For charities designing
their own declaration form, there is a new checklist of the minimum
information that must be included - HMRC is aware that many declarations in
use are not in accordance with the legislation. HMRC has also apologised
for an error in the previous guidance which mistakenly states that records
of Gift Aid declarations need only be kept for four years, rather than the
necessary six. See HMRC news item
http://www.hmrc.gov.uk/charities/new-model-declarations.htm, or direct to
the guidance at http://www.hmrc.gov.uk/charities/gift_aid/declarations.htm