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Income Tax: Gift Aid requirements on intermediaries

This applies to charities and intermediaries that collect charitable donations and do not comply with the legislation.

Last fetched 04 May 2026 · gov.uk

Documents

Income Tax: Gift Aid requirements on intermediaries Draft clause 76application/pdf Draft explanatory notes clause 76application/pdf

At a glance

TypePolicy paper

First published09 Dec 2015

Last updated09 Dec 2015

Organisations

HM Revenue & Customs

Topics

Income TaxBusiness and industry

Source

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