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GASDS – early ideas of changes

A ‘summary of responses’ has been published by HMRC following its consultation into the Gift Aid Small Donations Scheme, which has been running since the Spring.

The summary gives an early indication of changes which could be implemented in response to the enquiry. These might include:

Changes to the £8,000 limit on GASDS claims look unlikely, as does any change to the requirement for ten people to be present on occasions where the community buildings scheme is being used.
The full text of the summary is available here
It isn’t yet clear when the Government might decide to implement any changes as a result of the review.


published on 10 August 2016

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