Gift Aid for Fundraisers and Specialist Advisers
Graham Elliott, 2021

  • PDF ISBN: 978-1-908595-40
  • Pages: 48

In 2019-20, £1.4 billion in Gift Aid was paid to charities - a sum equivalent to an extra £21 donation to charity from every man, woman and child in the UK. With such a valuable benefit available, every charity that receives donations from individuals will want to ensure that they take full advantage of Gift Aid provisions in order to maximise their income.

But although basic advice on reclaiming Gift Aid is widely and freely available, the overall guidance given by HMRC in their ‘Chapter 3’ contains many complexities which may not be generally understood by claimants. Gift Aid for Fundraisers and Specialist Advisers provides insights to help the reader to navigate these complexities.

This guide will be of particular use to fundraising officers of large charities in the arts, heritage and education sectors, to fundraising consultants in these sectors giving advice on such things as committed giving and capital project schemes, and to general charity specialist lawyers and accountants whose clients expect them to understand some of the wrinkles of Gift Aid without always referring to external advisers.

Gift Aid for Fundraisers and Specialist Advisers is a fully updated version of The Gift Aid Guide - Rules Relating to Charity Donations by Individuals, first published by the Charity First Series in 2013.


'An extremely helpful guide. It sets out clearly all the subtleties of Gift Aid rules in readable manner, supported by practical examples that really help the reader to achieve a better understanding of the applications of the regulations. The guide reflects the latest regulations. It is my “go-to” reference point for any Gift Aid queries.' 

Sharon Martin, Chief Financial Officer, Born Free Foundation

'An excellent well-written guide which de-mystifies the more confusing aspects of Gift Aid and highlights little-known pitfalls which can catch out anyone unfamiliar with the detailed rules.  Essential reading for charity trustees, treasurers or fundraisers, as well as professionals advising charities on Gift Aid.'

David Warrellow, Head of Taxation, The National Trust

'The Git Aid tax relief offers valuable income to fundraising charities; yet the road to riches is littered with pitfalls for the unwary. Graham’s text illuminates the knottier areas of HMRC’s formal guidance with professionally informed opinion, precedent and danger flags where the use of an expert advisor is recommended. Concise and precise, this is essential reading for fundraisers seeking to keep their ship in calm waters.' 

Nick Jackman, Campaigns & Projects Director, London Philharmonic Orchestra

'The book focuses on areas where interpretation and application to real world issues is not straightforward and analyses these issues to provide helpful guidance as to how to treat these, rather than simply replicating the law and official guidance. It is written in a manner that does not seek to over-simplify, but nor does it fail to reach conclusions.  It provides proper reasoning for the conclusions it supports.'

Carl Hitchcock, Director of Finance, Royal Academy of Arts

'This is a short but invaluable book for anyone involved in setting their charity’s approach to Gift Aid, offering practical examples and pragmatic guidance. That’s not to say it’s always an easy read – no useful book about Gift Aid can be – but it clarifies the more complex rules (and HMRC’s interpretations of them) for those of us who have to put them into practice. The most substantial chapter, about donor benefit limits, is particularly useful for arts charities, offering expert analysis of an area that has come to the fore in recent years.'

Ivan Rockey, Director of Finance & Resources, Lyric Theatre Hammersmith




About the author

Graham Elliott

Graham Elliott is the Director of City & Cambridge Consultancy, which advises charities, non-profits, and commercial organisations, on a range of charity taxes and general VAT. Graham was appointed Technical Adviser to the Charity Tax Group in 2016. He writes frequently for the charity technical press and other publications. He is in demand as a public speaker. He is a Chartered Tax Adviser (Fellow) and an MBA.


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