Submitted by davidcamps on 25 October, 2007 - 11:21.
We are currently going through a major overhaul of our Gift Aid declarations. One of the things we've come across are joint declarations. I understand you can sometimes use these but wondered what everyone else thought? Has anyone had this come up with HMRC?
GLOW STICKS
light up your fundraising
GLOW STICKS
Use Discount Code: PTA001 For 15% Off
RE: Gift Aid Joint declarations
The Revenue do allow joint declarations, but point out that they are actually two declarations! Their guidance states
3.15.2 Joint declarations
It is possible for spouses and persons living together to make a joint declaration on the same form (in effect, there are two Gift Aid declarations). The joint declaration must include the full name and address of each person. Both parties will need to make clear to the charity involved how much of any donation relates to each of them. They will also need this information for their own tax affairs. The charity will need to list each person separately on the R68 (Gift Aid) schedule form that accompanies its claim and show the donation received from each. (See also paragraph 3.15.1 on 'joint declarations')
Ian Clark
[email]ian.clark@diochi.org.u[/email]k