Gift Aid Small Donation Scheme (GASDS)
HMRC have published their guidance for charities and community amateur sports clubs (casc) on the new gift aid small donation scheme.
This scheme allows eligible charities and cascs to claim top-up payments to a maximum of £5,000 in any one tax year from HMRC on small cash donations that they receive. The scheme applies to cash donations of £20 or less, received after 6 April 2013.
Date: 7th May, 2013
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