Gift Aid and intermediaries: technical consultation

The government announced at Autumn Statement 2013 that it would give intermediaries, operating within the charity sector, a greater role in administering Gift Aid.

Since then HMRC have been working closely with the charity sector and intermediaries to develop a simpler way of giving through SMS text messaging and through online platforms.

These regulations will be of particular interest to:

• intermediaries that collect money on the behalf of charities
• charities that use intermediaries
• donors who donate to charities through intermediaries