What Gift Aid is, and why it matters

Gift Aid lets a registered charity reclaim basic-rate income tax on donations from UK taxpayers. For every pound a UK taxpayer gives, the charity claims back 25 pence from HMRC at no cost to the donor. For an average parish that adds tens of thousands of pounds a year to collections, planned giving and one-off gifts. Setting it up properly is one of the highest-return jobs a parish can do.

The diocese is the registered charity

This is the key fact. Parishes form part of the Shrewsbury Roman Catholic Diocesan Trust, registered charity number 234025, rather than being separately registered charities. Gift Aid is claimed in the name of the trust, with parish-level reporting. That means the HMRC reference is a single diocesan one, returns are made centrally with parish data feeding in, and the legal duty for accuracy sits with the trustees, supported by the parish.

The role of the Parish Gift Aid Organiser

Every parish that claims Gift Aid needs one volunteer who holds the work locally. This is often a member of the Parish Finance Committee. The organiser keeps the records, manages declarations, meets the quarterly claim deadline, and handles donor queries. The Planned Giving Office at the Curial Office supports the role with templates, claim submissions, and help with any HMRC query. It can also run a session for new organisers, either at the Curial Office or in the parish.

The five steps to set up Gift Aid

1. Appoint a Parish Gift Aid Organiser. One named volunteer who keeps the records and is the point of contact with the Planned Giving Office.
2. Register the parish. Contact the Planned Giving Office to register the parish on the diocesan Gift Aid system. They supply the donor declaration template, the envelope numbering, and the schedule for submitting claim data.
3. Collect declarations. A valid declaration needs the donor's full name, home address, postcode, the charity name (Shrewsbury Roman Catholic Diocesan Trust, charity number 234025), the parish, the date, and a statement that the donor is a UK taxpayer who has paid at least as much tax as will be reclaimed. Paper or electronic both work. Keep them for at least six years after the last gift.
4. Record donations donor by donor. Use the envelope scheme, planned-giving scheme, online route, or standing order tracking the diocese supplies. Loose cash with no named donor is not eligible for ordinary Gift Aid, but see the Small Donations Scheme below.
5. Submit data on the agreed cycle. Send your figures to the Planned Giving Office each quarter. The diocese consolidates and submits the claim to HMRC, and the reclaimed tax returns to the parish account.

Quarterly claim deadlines

The diocese submits to HMRC quarterly. Your parish figures need to reach the Planned Giving Office by the cut-off each quarter. Get the dates from the Office at the start of the financial year and put them in the calendar. Use the current declaration templates and not old ones held on file, because HMRC requires specific wording and that wording changes.

The Gift Aid Small Donations Scheme

The Gift Aid Small Donations Scheme lets a charity claim a Gift-Aid-equivalent top-up on small cash and contactless gifts of up to £30, even where no declaration is held. To benefit, the parish needs to:

• Be in good standing on its ordinary Gift Aid claims.
• Keep records of weekly cash collections, separating Gift-Aided envelope giving from loose cash.
• Submit the small-donations data alongside the regular Gift Aid return.

The annual cap is set by HMRC and the Planned Giving Office confirms the figure each year. For a parish with a typical loose collection it adds a meaningful sum.

Common errors to avoid

• Out-of-date declarations. A donor who moves house must update the declaration. An old address invalidates the claim.
• Non-taxpayers. Where a couple share an envelope but only one pays tax, the declaration must be in the name of the actual taxpayer.
• Cash without records. Loose cash with no name is not eligible for ordinary Gift Aid, only the Small Donations Scheme within its cap.
• Anonymous gifts. A gift cannot be Gift-Aided without a named donor. If a benefactor wants anonymity within the parish, the diocese can sometimes hold the declaration centrally.
• Late submissions. HMRC limits how far back a parish can claim. Quarterly submission is the safe rhythm.

Records and audit

HMRC can audit Gift Aid claims at any time. The diocese keeps the central records. The parish keeps the original declarations and donation records for at least six years and supports any HMRC enquiry through the Planned Giving Office.

Key contacts

The contacts for Gift Aid are listed below.

• Address: 2 Park Road South, Prenton, Wirral CH43 4UX.
• Charity: Shrewsbury Roman Catholic Diocesan Trust, registered charity number 234025.