HMRC One to Many Letter – Gift Aid repayment claims
23 May 2023
HMRC have notified CIOT that they have recently launched a One to Many letter campaign relating to Gift Aid repayment claims. HMRC have provided us with a copy of the letter which can be found below.
This is an educational letter that has been issued to charities that make use of the ‘aggregated donations’ provisions within their Gift Aid repayment claims. The letter sets out the rules and requirements of the provision with the aim of supporting compliance.