Gift Aid Declaration Form: What to Include and How to Store It

A Gift Aid declaration is the document that allows a charity to claim 25p from HMRC for every £1 a UK taxpayer donates. Without a valid declaration, the charity cannot make a Gift Aid claim on that donation — and if it does claim on an invalid declaration, HMRC can claw it back with interest.

Most charities use a simple declaration form, but there is no prescribed format. What matters is that the declaration includes the required information, is given freely by the donor, and is retained by the charity for the period HMRC requires.

What a Gift Aid declaration must include

HMRC requires every Gift Aid declaration to contain:

1. The donor's name — full name (not just a first name or initials)
2. The donor's home address — including postcode. HMRC uses this to verify that the donor has paid enough UK income or capital gains tax to cover the Gift Aid claimed
3. The charity's name
4. Confirmation that the donor is a UK taxpayer — the declaration must include words to the effect that the donor wants the charity to claim Gift Aid on their donation(s) and confirms they are a UK taxpayer

The declaration must also confirm whether it applies to:

• A single donation — the one being made at that time
• Past and current donations — covering donations made in the past 4 years and the current donation
• Future donations — covering all donations the donor makes to that charity going forward

Most charities use a standing declaration that covers past, current, and future donations — this avoids needing to collect a new declaration for every donation and is the most common approach for regular givers and event participants.

What a Gift Aid declaration does not need to include

HMRC does not require:

• A signature (oral declarations and online declarations are both valid)
• A specific form — any format that captures the required information is acceptable
• The donation amount to be specified in the declaration

Charities often include these anyway for record-keeping purposes, but they are not legally required for the declaration to be valid.

Oral and online declarations

A written paper form is not the only valid format. HMRC accepts:

Oral declarations: A donor can give a Gift Aid declaration verbally — for example, over the phone when making a donation, or at a fundraising event. The charity must make a note of the declaration at the time, and the note becomes the record. The note must capture the same information as a written declaration: name, address, tax status confirmation, and the scope of the declaration.

Online declarations: A tick box on an online donation form constitutes a valid declaration provided the required information is captured (usually pre-filled from the registration data) and the donor has actively confirmed it. This is the standard approach for online fundraising platforms. The platform or the charity retains the declaration record.

How long to keep Gift Aid declaration records

HMRC requires charities to retain Gift Aid declarations for at least six years after the latest donation to which the declaration applies. For a standing declaration where a donor gives regularly over many years, the six-year clock starts from the last gift, not from when the declaration was signed.

Charities that claim Gift Aid through HMRC's Charities Online service should also retain:

• The claim submission reference
• The list of donations included in each claim
• Bank statements showing receipt of the donations claimed

What makes a declaration invalid

A declaration is invalid if it is missing required information. Common causes of invalid declarations:

Missing address: A declaration with only a name and no address cannot be used to claim Gift Aid. This frequently happens with paper forms where the donor has left the address field blank — the charity should contact the donor to complete it before submitting a claim.

Not a UK taxpayer: If a donor is not a UK taxpayer (for example, they are a non-resident or they have not paid enough income or capital gains tax in the year), Gift Aid cannot be claimed even if a declaration exists. The charity cannot verify this independently — the responsibility lies with the donor — but charities should include a clear explanation on the form so donors understand what they are confirming.

Undated declaration for past donations: Where a declaration covers past donations, HMRC allows claims back four years. But the declaration must be obtained before the claim is made — a declaration signed today can cover donations made in the previous four years, but cannot be backdated to a time before it existed.

Declaration for a donation to the wrong charity: A declaration given to one charity cannot be used by another, even if the donor intended to donate to both.

What to include on a declaration form

Here is a straightforward template for a standing Gift Aid declaration that meets HMRC's requirements:

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Gift Aid Declaration — [Charity Name]

I want [Charity Name] to claim Gift Aid on all qualifying donations I have made in the past four years and all future donations I make, until I notify you otherwise.

I confirm I am a UK taxpayer and understand that if I pay less Income Tax and/or Capital Gains Tax than the amount of Gift Aid claimed on all my donations in that tax year, it is my responsibility to pay any difference.

Full name: _______________________________________________

Home address: _______________________________________________

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Postcode: _______________

Date: _______________

Please notify [Charity Name] if you: want to cancel this declaration; change your name or home address; no longer pay sufficient UK income or capital gains tax.

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The phrase about the donor's responsibility to pay any difference is required by HMRC — it protects both the donor (who understands what they are agreeing to) and the charity (which cannot be held liable if the donor is not a taxpayer).

Gift Aid and regular givers

For charities with regular direct debit donors, a standing Gift Aid declaration can be collected once and applied to all future donations. Direct debit mandates and Gift Aid declarations are separate documents — signing a direct debit does not constitute a Gift Aid declaration unless the declaration language is explicitly included. Many charities combine them in a single onboarding form, which is valid as long as the declaration requirements are met.

For more on claiming Gift Aid from HMRC once you have valid declarations, see our full Gift Aid claim guide.

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This guide applies to charities registered with HMRC for Gift Aid in England, Wales, Scotland, and Northern Ireland. HMRC requirements are set out in its Chapter 3: Gift Aid detailed guidance. This is general guidance, not legal advice.

Sources

• Gift Aid declarations — GOV.UK
• Claim Gift Aid — GOV.UK
• Chapter 3: Gift Aid — HMRC Charities Detailed Guidance Notes