How do I register my charity for Gift Aid?

This guide explains how to register your charity for Gift Aid in the UK. It covers eligibility, HMRC registration, declarations, record keeping and how to make successful Gift Aid claims.

Gift Aid is one of the most valuable sources of extra income for UK charities, yet many small charities and community groups struggle to understand how to register, what is required, and whether they are even eligible. I have seen countless organisations leave thousands of pounds unclaimed simply because they did not take the time to set up Gift Aid properly. In my opinion understanding the process early can make a huge difference to your long term fundraising success.

This guide explains exactly how to register your charity for Gift Aid, what you need before applying, the rules you must follow, and the mistakes to avoid. Whether you are a new charity, a community group, a CIO or an unincorporated association, this article walks you through each step clearly.

What Gift Aid is and why it matters

Gift Aid allows charities to claim an extra 25 percent on eligible donations from UK taxpayers. That means for every £10 donated, your charity can claim £2.50 from HMRC at no extra cost to the donor.

I often describe Gift Aid as one of the easiest ways for a charity to increase income. It requires no additional fundraising activity and once the system is set up, claims can be made regularly and efficiently.

Gift Aid applies only to genuine donations where the donor receives nothing of significant value in return. It does not apply to commercial revenue.

Do you need to be a registered charity to claim Gift Aid?

Not always.

You can claim Gift Aid if your organisation is:

  • A registered charity

  • A charity recognised by HMRC for tax purposes

  • A community amateur sports club (CASC)

This means you can claim Gift Aid even if you have not yet registered with the Charity Commission, provided you follow eligibility rules. In my opinion this is very helpful for new groups earning below the Commission’s £5,000 threshold.

To register for Gift Aid, your organisation must have:

  • Charitable purposes

  • A governing document

  • Trustees or officers

  • A bank account in your organisation’s name

Without these, HMRC will not approve you.

Step 1: Make sure your charity is eligible

Before applying you need to make sure your organisation meets the requirements for HMRC charitable recognition. You will be asked to confirm:

  1. Your organisation has charitable purposes only

  2. You operate for the public benefit

  3. Your governing document is clear and up to date

  4. Your trustees are accountable and identifiable

  5. Your charity has its own bank account

  6. Your structure is valid for HMRC purposes

Structures that normally qualify include:

  • Charitable incorporated organisations (CIOs)

  • Charitable trusts

  • Unincorporated associations

  • Charitable companies

  • Not for profit groups with exclusively charitable aims

In my opinion many groups assume they must register with the Charity Commission first, but Gift Aid can be claimed before Commission registration as long as HMRC recognises your organisation.

Step 2: Gather the documents and information HMRC will need

HMRC requires specific details to register your organisation. Before you start the application make sure you have:

Your governing document

This could be a constitution, trust deed or articles of association. HMRC will check that your purposes are charitable.

Trustee details

You must provide:

  • Full names

  • Dates of birth

  • National Insurance numbers

  • Addresses

HMRC uses this information to verify identity and prevent fraud.

Your charity bank account

Gift Aid can only be paid into a bank account held in the charity’s name. Personal accounts cannot be used.

Your charity’s contact details

You will need an address and email used for official communication.

Description of your charitable activities

HMRC want to understand what you do and whether your purposes meet charity law.

In my opinion gathering these documents early makes the process much smoother.

Step 3: Create an HMRC online services account

To claim Gift Aid your charity must use HMRC’s online services.

This involves two steps:

1. Create an HMRC Government Gateway account for your charity

This is separate from your personal Government Gateway account.

2. Enrol for the service called “Charities”

This allows you to submit Gift Aid claims and update your charity information.

You will receive an activation code in the post. In my experience this part of the process can take up to two weeks, so it is worth applying early.

Step 4: Submit your HMRC application for Gift Aid recognition

You apply online through HMRC’s “recognition of a charity” process.

During the application you will be asked for:

  • Trustee details

  • Governing document

  • Charity contact details

  • Bank account information

  • Your charitable purposes

  • A description of your activities

  • Your organisation’s structure

HMRC will assess your application and decide whether your organisation qualifies for tax reliefs, including Gift Aid.

Approval can take several weeks if HMRC need more information.

Step 5: Set up Gift Aid declarations for your donors

Once HMRC approves your charity you must get valid Gift Aid declarations from donors before claiming.

A Gift Aid declaration must include:

  • Donor’s full name

  • Donor’s home address

  • Confirmation that they are a UK taxpayer

  • A statement that they want the charity to claim Gift Aid

  • The date of the declaration

You can collect declarations:

  • On paper

  • Online

  • Through donation platforms

  • Over the phone (if scripted correctly)

In my opinion online forms are the easiest to manage and store.

Key point

A donation is not eligible for Gift Aid without a declaration. You cannot backdate a declaration unless the donor signs a statement allowing you to apply it to past donations.

Step 6: Keep proper Gift Aid records

HMRC expects you to maintain accurate records, including:

  • Donation amounts

  • Donor declarations

  • Evidence of donations

  • How payments were received

  • Audit trails for cash collections

  • Records for sponsored events

These records must normally be kept for six years.

Good records protect you from mistakes and help avoid HMRC penalties.

In my opinion using accounting software or fundraising systems makes this much easier.

Step 7: Submit Gift Aid claims

Once everything is in place you can submit Gift Aid claims to HMRC through:

  • Charities Online (HMRC’s online portal)

  • Compatible fundraising software

  • Donation platforms with automated submissions

You can claim:

  • On individual donations

  • On collections

  • On online donations

  • On membership fees (if allowed under the rules)

HMRC normally pays claims directly into your charity’s bank account within a few weeks.

Types of Gift Aid you can claim

1. Standard Gift Aid

This applies to eligible donations from individuals.

2. Gift Aid Small Donations Scheme (GASDS)

GASDS allows you to claim Gift Aid on small cash or contactless donations of £30 or less without donor declarations, up to an annual limit.

In my opinion GASDS is incredibly valuable for events, buckets, raffles and church collections.

Common mistakes charities make when registering for Gift Aid

Using a personal bank account

Gift Aid cannot be paid into a personal account. It must belong to the charity.

Missing trustee information

Applications are delayed when trustee details are incomplete or incorrect.

Ambiguous charitable purposes

If your governing document is unclear, HMRC may reject your application.

Collecting invalid declarations

Declarations must contain all required wording or HMRC may deny your claim.

Not explaining activities clearly

HMRC want to ensure your organisation operates for the public benefit.

Forgetting to enrol for the Charities online service

Without this you cannot submit claims.

In my opinion following a clear checklist prevents 90 percent of these problems.

Real world examples

Example 1: A small community group

A neighbourhood group raising funds for local wellbeing projects earns less than £5,000 per year, so it does not need Charity Commission registration. It still applies for Gift Aid through HMRC and successfully claims hundreds of pounds extra each year.

Example 2: A new CIO

A charitable incorporated organisation sets up with proper documents and trustees. Once registered with the Charity Commission, it applies to HMRC to activate tax relief status including Gift Aid.

Example 3: A sports club

A community sports club becomes a CASC. It uses this status to claim Gift Aid on individual donations and also applies for GASDS for event collections.

Example 4: A church group

A church qualifies as an excepted charity. It still registers with HMRC for Gift Aid recognition even though it is not required to register with the Charity Commission.

Frequently asked questions

Can we claim Gift Aid before we receive HMRC approval?

No. You must wait for HMRC recognition.

Can we claim Gift Aid on raffle tickets or sales?

No. Gift Aid only applies to voluntary donations, not to payments with benefits.

Can we claim Gift Aid on sponsorship?

Yes, but only when the sponsor is a UK taxpayer and does not receive significant benefit.

Can a non-charitable community group register for Gift Aid?

Only if its purposes are exclusively charitable and meet HMRC’s definition.

Does Gift Aid apply to company donations?

No. Companies do not use Gift Aid. Their donations are tax deductible in a different way.

In my opinion: the best approach for small charities

My advice for new or small charities is simple:

  1. Make sure your governing document is clean and clear

  2. Get your trustees organised before applying

  3. Set up a bank account in the charity’s name early

  4. Apply for HMRC recognition as soon as possible

  5. Create simple online Gift Aid forms for donors

  6. Claim regularly, not once a year

Gift Aid is one of the easiest and most effective ways to increase your income and should be part of every charity’s fundraising plan.

Final thoughts

Registering your charity for Gift Aid is one of the smartest early steps you can take. The process is administrative rather than complicated, and once completed it can add thousands of pounds to your fundraising efforts over time. In my opinion even the smallest charities should take advantage of Gift Aid because it is free money for your cause, backed by the UK tax system, and requires only good record keeping and clear donor communication.

If you follow each step carefully, collect valid declarations and submit claims regularly, Gift Aid becomes a reliable and sustainable source of extra funding that strengthens your impact.