This information is provided by the Third Age Trust to support u3as in making claims for Gift Aid on membership fees. Each u3a should use this advice to make its own policy with regard to Gift Aid.
2. Registering with HMRC
2.1 Requirements
Your u3a needs to:
- Sign up - get an account for your organisation with Government Gateway. You will have this already if you are a registered Charity.
- Enrol to use HMRC Charities online service.
- If the u3a is not a registered charity contact HMRC for further guidance
- Activate the online service using the code they send you.
You can then claim Gift Aid repayments using the HMRC schedule or you own database (eg Beacon).
2.2 Extent
You cannot claim Gift Aid on a subscription payment paid on behalf of someone else. This is because it’s considered a gift to the person whose membership you pay, not to the charity.
1.4 u3a magazine
If the u3a magazine is offered to all members of a u3a, as part of their base subscription, then this cost does not need to be deducted for gift aid submission. If however the u3a offers the magazine but for a supplementary separate charge, this charge cannot be added to the gift aid application.
1.5 Member awareness
Members of a u3a must be told the basis being used by their u3a for the gift aid submission. The amount used by the u3a in its submission is the amount that counts towards each members individual gift aid tax allowance. If some elements are deducted by the u3a before submission, then members should be aware. This can be included in a regular update to memebrs, for example a monthly newsletter.
→ Next:
Registering with HMRC