Tuesday 25 September 2012

Regulations for the Gift Aid Small Donations Scheme


Draft regulations under the Small Charitable Donations Bill setting out the
general administrative framework for the Gift Aid Small Donations Scheme,
due to be introduced from 6th April 2013, have been published for
consultation. Comments to HM Revenue and Customs by 5th December,
http://www.hmrc.gov.uk/drafts/small-donations.htm (Draft guidance is due

later in 2012.)

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