Updated HMRC guidance: claiming gift aid on waived refunds and loan repayments

Article date
12 May 2021
Primary interest
Voluntary sector

HMRC have amended their guidance on which donations qualify for Gift Aid. This now includes  waived refunds and loan waivers (which were previously excluded). There are certain requirements such as:

  • there is a record of a formal waiver held by the charity
  • all the other gift aid rules are met
  • a gift aid declaration will need to be collected by the charity if one is not already held for the donor.
Further information