Please note, this session has been recorded from a live course and is available to watch flexibly in your own time up to 11:59pm on 31st July 2025.

Session one – Sarah will run through the rules for Gift Aid and the Gift Aid Small Donation Scheme (GASDS) including:

• Concepts and definitions
• Registration at HMRC
• Returns and deadlines
• Best practice for record keeping
• Common pitfalls to be avoided

Outcome: Increased understanding of the system, the current pitfalls and how to avoid them.

Session two – in this session Sarah will explore:

• The benefits provided to donor: guidance on calculations and the concept of anti-avoidance such as “tainted donations”
• HMRC charity tax compliance consultation issued April 2023
• How may claiming Gift Aid develop in the future?

Outcome: Developed understanding of the Gift Aid system, awareness of areas for troubleshooting and how the system may change in the future.

Trainer:

Sarah Smith MSc BSc FCCA FCIE

Sarah has been a practising accountant since 1992, originally in her own mixed tax and charity practice which was amalgamated with another Oxfordshire practice in 2012 in order to make the move back to Leicestershire, her home county. Sarah specialises in charity accounting and examinations having recently retired from commercial work.

Sarah has been training with ACIE for approximately 20 years and currently also acts as a Technical Advisor covering member queries and concerns about all things charitable! 

Zoom recording link to view this session will be included at the bottom of your confirmation email after you have registered.